Modiwl ADB-3212:
Trethiant
Ffeithiau’r Modiwl
Rhedir gan Bangor Business School
20.000 Credyd neu 10.000 Credyd ECTS
Semester 1 a 2
Trefnydd: Dr Sara Closs-Davies
Amcanion cyffredinol
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.
Cynnwys cwrs
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.
Meini Prawf
trothwy
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.
ardderchog
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.
da
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- i 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.
Canlyniad dysgu
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Bod yn ymwybodol o ostyngiadau treth sydd ar gael i unigolion a chyrff corfforaethol a gallu eu cyfrifo.
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Cyfrifo rhwymedigaethau treth bersonol, gorfforaethol, enillion cyfalaf, etifeddu a threth ar werth.
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Deall swyddogaeth trethiant i gyflawni canlyniadau polisi a ddymunir.
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Deall y rationale dros y gwahanol systemau treth a ddefnyddir mewn economïau modern.
Dulliau asesu
Math | Enw | Disgrifiad | Pwysau |
---|---|---|---|
Arholiad - Semester 1 2awr | 45.00 | ||
Arholiad - Semester 2 2awr | 55.00 |
Strategaeth addysgu a dysgu
Oriau | ||
---|---|---|
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 |
Sgiliau Trosglwyddadwy
- Llythrennedd - Medrusrwydd mewn darllen ac ysgrifennu drwy amrywiaeth o gyfryngau
- Rhifedd - Medrusrwydd wrth ddefnyddio rhifau ar lefelau priodol o gywirdeb
- Hunanreolaeth - Gallu gweithio mewn ffordd effeithlon, prydlon a threfnus. Gallu edrych ar ganlyniadau tasgau a digwyddiadau, a barnu lefelau o ansawdd a phwysigrwydd
- Archwilio - Gallu ymchwilio ac ystyried dewisiadau eraill
- Dadansoddi Beirniadol & Datrys Problem - Gallu dadelfennu a dadansoddi problemau neu sefyllfaoedd cymhleth. Gallu canfod atebion i broblemau drwy ddadansoddiadau ac archwilio posibiliadau
- Dadl - Gallu cyflwyno, trafod a chyfiawnhau barn neu lwybr gweithredu, naill ai gydag unigolyn neu mewn grwˆp ehangach
Sgiliau pwnc penodol
- 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.
Adnoddau
Goblygiadau o ran adnoddau ar gyfer myfyrwyr
Mae rhaid un ai prynu'r gwerslyfr yma neu ei benthyg o'r llyfrgell.
Rhestrau Darllen Bangor (Talis)
http://readinglists.bangor.ac.uk/modules/adb-3212.htmlRhestr ddarllen
Taxation: Policy and Practice 2020/21 by Andy Lymer and Lynne Oats, 27th edition