LAC3009 : Taxation in Accounting
- Offered for Year: 2019/20
- Module Leader(s): Dr Ekaete Efretuei
- Owning School: Newcastle University Business School
- Teaching Location: London
|Semester 1 Credit Value:||10|
|Semester 2 Credit Value:||10|
To enable students to understand the general objectives, ethics and administration of tax. To calculate income tax, national insurance contributions, capital gains tax corporation tax, inheritance tax, and VAT in straightforward scenarios, including an appreciation of international taxation and basic tax planning.
Outline Of Syllabus
1. Ethics and Administration
2. Income tax and National insurance contributions
3. Capital gains tax
4. Corporation tax, including corporate capital gains
6. Inheritance tax
7. International taxation
|Guided Independent Study||Assessment preparation and completion||1||60:00||60:00||N/A|
|Scheduled Learning And Teaching Activities||Lecture||15||2:00||30:00||N/A|
|Guided Independent Study||Directed research and reading||1||44:00||44:00||N/A|
|Scheduled Learning And Teaching Activities||Small group teaching||6||1:00||6:00||N/A|
|Scheduled Learning And Teaching Activities||Drop-in/surgery||3||2:00||6:00||N/A|
|Guided Independent Study||Independent study||1||54:00||54:00||N/A|
Teaching Rationale And Relationship
The syllabus requires students to master a wide range of taxation principles, rules and techniques, and then to apply to given taxation scenarios. Helping students acquire this competence is best achieved by traditional lectures, seminars, significant reading and directed question practice.
The format of resits will be determined by the Board of Examiners
|Module Code||Module Title||Semester||Comment|
|ACC3009||Taxation in Accounting||2||N/A|
Assessment Rationale And Relationship
Unseen examination is required to match professional recognition requirements. It is also an appropriate way of assessing knowledge and application of the principles involved.
Students will receive feedback on their progress through undertaking worked examples and questions.