Unicaf University (ZM) Bachelor of Science in Accounting and Finance - ACCA - BL
Module name:
Business Taxation
Module code:
UU-ACG-4200-ZM
Credits:
12.00
Description:

The rationale behind every module is to offer the student all possible knowledge in each module of the course, in order to be able to deepen their understanding and render them capable of practically applying it. Business Taxation provides an overview of the taxation system and explains the core knowledge of the underlying principles of taxation and their application in practice. Students will comprehend the importance and role of taxation in the activities of individuals and companies, and also, how the income tax liabilities of individuals and corporation tax liabilities of companies are computed.

After completion of the course students are expected to be able to:
Explain the operation and scope of the tax system.
Explain and compute the income tax liabilities of individuals
Compute and analyze the corporation tax liabilities of companies and groups of companies
Explain, compute and analyze the capital gains tax liabilities of Individuals
Explain and compute the capital gains of companies
Explain and compute the effects of value added tax on incorporated and unincorporated businesses

Prerequisites:
UU-Bsc-IND100-ZM UU-FNT-103-ZM