Registry

Module Specifications

Archived Version 2010 - 2011

Module Title	Taxation
Module Code	AC301
School	DCUBS
Online Module Resources
Module Co-ordinator	Mr Frank Kirby	Office Number	Q153
Level	3	Credit Rating	5
Pre-requisite	None
Co-requisite	None

Module Aims

To provide students with an insight and appreciation of the impact of taxation on business and business decisions.

Learning Outcomes

On successful completion students will have a good understanding of taxation and will be able to:-

Assess the role of taxation in the Irish economy.
Recognise the impact of taxation on the operations of business and on business decisions.
Identify the impact on taxation of common business activities and transactions.
Advise on the administrative aspects of business taxation.
Apply their knowledge and understanding to calculate the taxation payable by business in relation to:

Self-Employed Trading Income
Corporate Trading Income
Value Added Taxation
PAYE & PRSI in relation to the employment of staff
Relevant Contract Tax

Indicative Time Allowances
	Hours
Lectures	24
Tutorials	0
Laboratories	0
Seminars	9
Independent Learning Time	42

Total	75
Placements
Assignments

NOTE

Assume that a 5 credit module load represents approximately 75 hours' work, which includes all teaching, in-course assignments, laboratory work or other specialised training and an estimated private learning time associated with the module.

Indicative Syllabus

Assessment
Continuous Assessment	0%	Examination Weight	100%

Indicative Reading List

Dr. Geraldine Doyle - Irish Taxation Law and Practice - Irish Taxation Institute (published annually).

McAteer, W., Reddin, G. Deegan, G., Income Tax. Irish Taxation Institute (published annually).

Programme or List of Programmes

Bachelor of Business Studies

BSI

Business Studies ( with INTRA )

BSSA

Study Abroad (DCU Business School)

BSSAO

Study Abroad (DCU Business School)

Archives: