Rhedir gan Bangor Business School

20.000 Credyd neu 10.000 Credyd ECTS

Semester 1 a 2

Trefnydd: 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.

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.

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.

Math	Enw	Disgrifiad	Pwysau
	Arholiad - Semester 1 2awr		45.00
	Arholiad - Semester 2 2awr		55.00

		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

• 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

• 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.

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.html

Rhestr ddarllen

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