Run by Bangor Business School

20.000 Credits or 10.000 ECTS Credits

Semester 1 & 2

Organiser: Dr Sara Closs-Davies

SYLWER HEFYD: Mae darlithoedd yn cael eu cynnal drwy gyfrwng y Saesneg i'r modiwl yma (gweler ASB-3212 Taxation am ragor o wybodaeth) a chynhaliwyd gweithdai drwy gyfrwng y Gymraeg.

AMCANION: Rhoi golwg gyffredinol ar le trethiant mewn economi marchnad. Ymdrinnir â materion fel y cymhelliant i weithio ac arbed, ecwiti ac effeithlonrwydd economaidd, yng nghyd-destun trethi personol, corfforaethol a chyfalaf. Adolygir goblygiadau trethiant ar bolisi. Yn ogystal, cyfrifiannu incwm personol, corfforaethol, enillion cyfalaf a threth ar werth.

Lle trethiant yn yr economi; y cydbwysedd rhwng ecwiti ac effeithlonrwydd; treth incwm a chymhelliannau i weithio ac arbed; swyddogaeth trethiant cyfalaf; seiliau trethiant a chymhelliannau buddsoddi; diwygio'r system dreth; a treth fel cyfrwng polisi. Hefyd, bydd y ffocws ar cyfrifo rhwymedigaethau treth bersonol, gorfforaethol, enillion cyfalaf, etifeddu a threth ar werth, gyda ychydig o chynllunio sylfaenol trethi.

threshold

Trothwy: D- to D+ (40-49%): Dim o bwys wedi ei hepgor neu'n anghywir o ran defnyddio gwybodaeth/sgiliau. Rhywfaint o ddealltwriaeth o elfennau damcaniaethol/cysyniadol/ymarferol. Cyfuno theori/ymarfer/gwybodaeth i'w weld yn ysbeidiol wrth gyflawni amcanion y gwaith a asesir.

excellent

A- to A+ (70%+): Outstanding Performance. The relevant information accurately deployed. Excellent grasp of theoretical/conceptual/practice elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Strong evidence of the use of creative and reflective skills.

good

B- to B+ (60-69%): Very good performance Most of the relevant information accurately deployed. Good grasp of theoretical/conceptual/practical elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Evidence of the use of creative and reflective skills.

C- to C+

C- to C+ (50-59%): Much of the relevant information and skills mostly accurately deployed. Adequate grasp of theoretical/conceptual/practical elements. Fair integration of theory/practice/information in the pursuit of the assessed work's objectives. Some evidence of the use of creative and reflective skills.

1. Bod yn ymwybodol o ostyngiadau treth sydd ar gael i unigolion a chyrff corfforaethol a gallu eu cyfrifo.

2. Cyfrifo rhwymedigaethau treth bersonol, gorfforaethol, enillion cyfalaf, etifeddu a threth ar werth.

3. Deall swyddogaeth trethiant i gyflawni canlyniadau polisi a ddymunir.

4. Deall y rationale dros y gwahanol systemau treth a ddefnyddir mewn economïau modern.

Type	Name	Description	Weight
	Arholiad - Semester 1 2awr		45.00
	Arholiad - Semester 2 2awr		55.00

		Hours
Lecture	Un ddarlith 2-awr fesul wythnos yn Semester 1 a 2. drwy'r cyfrwng Saesneg.	40
Tutorial	Tri gweithdy 1-awr yr un yn semester 1 drwy'r cyfrwng Gymraeg.	3
Private study	Hunan-addysgu, gan gynnwys: - darllen; - paratoi tuag at ddarlithoedd, gweithdai a thiwtorialau; - ymarfer a gweithio dros ddeunydd darlithoedd, gweithdai a thiwtorialau; - ymarfer ac ateb cwestiynau ychwanegol, e.e. cyn-bapurau arholiad, gwerslyfrau ayb. - paratoi tuag at yr arholiadau.	154
Tutorial	Tri gweithdy 1-awr yn semester 2 drwy'r cyfrwng Gymraeg	3

• Literacy - Proficiency in reading and writing through a variety of media
• Numeracy - Proficiency in using numbers at appropriate levels of accuracy
• Self-Management - Able to work unsupervised in an efficient, punctual and structured manner. To examine the outcomes of tasks and events, and judge levels of quality and importance
• Exploring - Able to investigate, research and consider alternatives
• Critical analysis & Problem Solving - Able to deconstruct and analyse problems or complex situations. To find solutions to problems through analyses and exploration of all possibilities using appropriate methods, rescources and creativity.
• Argument - Able to put forward, debate and justify an opinion or a course of action, with an individual or in a wider group setting

• knowledge of some of the contexts in which accounting can be seen as operating (examples of contexts include the legal, ethical, social and natural environment; the accountancy profession; the business entity; the capital markets; the public sector)
• knowledge of the main current technical language and practices of accounting (for example, recognition, measurement and disclosure in financial statements; managerial accounting; auditing; taxation) in a specified socio-economic domain
• knowledge of some of the alternative technical languages and practices of accounting (for example, alternative recognition rules and valuation bases, accounting rules followed in other socio-economic domains, alternative managerial accounting approaches to control and decision-making)
• skills in recording and summarising transactions and other economic events; preparation of financial statements; analysis of the operations of business (for example, decision analysis, performance measurement and management control); financial analysis and projections (for example, analysis of financial ratios, discounted cash flow analysis, budgeting, financial risks)
• Problem solving and critical analysis: analysing facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions.
• Numeracy: the use of quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena.
• Self-management: a readiness to accept responsibility and flexibility, to be resilient, self-starting and appropriately assertive, to plan, organise and manage time.

Resource implications for students

Mae rhaid un ai prynu'r gwerslyfr yma neu ei benthyg o'r llyfrgell.

Talis Reading list

http://readinglists.bangor.ac.uk/modules/adb-3212.html

Reading list

Taxation: Policy and Practice 2020/21 by Andy Lymer and Lynne Oats, 27th edition

Compulsory in courses:

• NR43: BA Accounting/Italian year 4 (BA/AIT)
• NR44: BA Accounting/Spanish year 4 (BA/ASP)
• NR41: BA French/Accounting year 4 (BA/FRA)
• NR42: BA German/Accounting year 4 (BA/GA)
• NN44: BSc Accounting and Banking with International Experience year 4 (BSC/ABIE)
• NN43: BSc Accounting and Banking year 3 (BSC/ACCB)
• NN46: BSc Accounting and Banking (4 year with Incorp Found) year 3 (BSC/ACCB1)
• NN3F: BSc Accounting and Banking year 3 (BSC/ACCBF)
• NN3P: BSc Acc & Banking with Place Yr year 4 (BSC/ACCBP)
• NL41: BSc Accounting and Economics year 3 (BSC/ACCEC)
• NL4B: BSc Accounting and Economics (4 year with Incorp Foundation) year 3 (BSC/ACCEC1)
• NL4F: BSc Accounting and Economics year 3 (BSC/ACCECF)
• NL4P: BSc Accounting and Economics with Placement Year year 4 (BSC/ACCECP)
• NN4J: BSc Accounting and Finance (4 year with Incorp Found) year 3 (BSC/ACCF1)
• NN4H: BSc Accounting and Finance year 3 (BSC/ACCFIN)
• NN4F: BSc Accounting and Finance year 3 (BSC/ACCFINF)
• N402: BSc Accounting & Finance (with International Experience) year 4 (BSC/ACCFINIE)
• NN4P: BSc Accounting and Finance with Placement Year year 4 (BSC/ACCFINP)
• NL42: BSc Accounting and Economics with International Experience year 4 (BSC/AEIE)
• N406: BSc Accounting and Finance (Bangor International College) year 3 (BSC/BICAF)
• N203: BSc Business Man with Acc (Bangor Uni International College) year 3 (BSC/BICBMA)
• NN24: BSc Management with Account (Bangor International College) year 3 (BSC/BICMNA)
• N2ND: BSc Business Management with Accounting year 3 (BSC/BMA)
• N2NF: BSc Business Man with Account (4 yr with Incorp Foundation) year 3 (BSC/BMA1)
• N3NF: BSc Business Management with Accounting year 3 (BSC/BMAF)
• N2NP: BSc Business Management with Accounting with Placement Year year 4 (BSC/BMAP)
• N2NK: BSc Management with Accounting year 3 (BSC/MWACC)
• N2NL: BSc Management with Accounting (4 year with Incorp Found) year 3 (BSC/MWACC1)
• M1N4: LLB Law with Acc and Finance year 3 (LLB/LAF)
• M1NB: LLB Law with Accounting & Finance (4yr with Incorp Found) year 3 (LLB/LAF1)
• M103: LLB Law with Accounting & Finance (Intl Exp) year 4 (LLB/LIA)

Optional in courses:

• N107: BA Business year 3 (BA/BUS)