Modiwl ADB-3212:
Trethiant
Ffeithiau’r Modiwl
Rhedir gan Bangor Business School
20.000 Credydau 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.
rhagorol
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.
dda
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
- 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
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.
Rhestr ddarllen 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
Cyrsiau sy’n cynnwys y modiwl hwn
Gorfodol mewn cyrsiau:
- 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)
Opsiynol mewn cyrsiau:
- N107: BA Business year 3 (BA/BUS)