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ACC30070

Academic Year 2023/2024

Business & Personal Taxes (ACC30070)

Subject:
Accountancy
College:
Business
School:
Business
Level:
3 (Degree)
Credits:
5
Module Coordinator:
Dr Charles Garavan
Trimester:
Spring
Mode of Delivery:
On Campus
Internship Module:
No
How will I be graded?
Letter grades

Curricular information is subject to change.

This module will explore the theory of taxation and its practical application. The topics covered will include review of the Irish Taxation system, Income Tax, Corporation Tax, Capital Gains Tax and Capital Acquisition Tax. The course will also include aspects of tax planning and tax case law .

About this Module

Learning Outcomes:

Having completed this course, participants will:1. Be able to critically evaluate different theories of Taxation including taxes on income, corporations, capital and spending.2. Be able to prepare basic computations for different taxes (specifically Income Tax, Corporation Tax, Capital Acquisition Tax and Capital Gains Tax).3. Understand the practical workings and administration of the Irish Taxation System, in particular Income Tax, Corporation Tax, Capital Gains Tax and Capital Acquisition Tax.4. Appreciate and apply elements and aspects of tax planning.5. Be able to critically review relevant tax cases.

Indicative Module Content:

This module will explore the theory of taxation and its practical application. The topics covered will include review of the Irish Taxation system, Income Tax, Corporation Tax, Capital Gains Tax and Capital Acquisition Tax. The course will also include aspects of tax planning, tax case law.

Student Effort Hours:
Student Effort Type Hours
Specified Learning Activities

24
Autonomous Student Learning

60
Lectures

24
Tutorial

12
Total

120

Approaches to Teaching and Learning:
Lectures and tutorials

Requirements, Exclusions and Recommendations
Learning Requirements:

ACC30010 - Tax in Society - LEVEL 3

Learning Exclusions:

N/A

Learning Recommendations:

N/A


Module Requisites and Incompatibles
Co-requisite:
ACC30010 - Tax in Society

Additional Information:
Module Requirement : ACC30010 Taxation


 

Assessment Strategy
Description Timing Open Book Exam Component Scale Must Pass Component % of Final Grade In Module Component Repeat Offered
Continuous Assessment: Essay Week 8 n/a Standard conversion grade scale 40% No
20
 No
Continuous Assessment: MCQ Week 7 n/a Standard conversion grade scale 40% No
20
 No
Examination: Examination 2 hour End of Trimester Exam No Standard conversion grade scale 40% No
60
 No

Carry forward of passed components
No
 

Resit In Terminal Exam
Autumn Yes - 2 Hour
Please see Student Jargon Buster for more information about remediation types and timing. 

Feedback Strategy/Strategies

• Group/class feedback, post-assessment

How will my Feedback be Delivered?

Not yet recorded.

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