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Module ADB-3212:
Trethiant

Module Facts

Run by Bangor Business School

20.000 Credits or 10.000 ECTS Credits

Semester 1 & 2

Organiser: Dr Sara Closs-Davies

Overall aims and purpose

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.

Course content

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.

Assessment Criteria

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.

Learning outcomes

  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.

Assessment Methods

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

Teaching and Learning Strategy

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

Transferable skills

  • 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

Subject specific skills

  • 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.

Resources

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

Courses including this module

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)

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