Module ADB-3212:
Trethiant

Module Facts

Run by Bangor Business School

20 Credits or 10 ECTS Credits

Semester 1 & 2

Organiser: Dr Sara Closs-Davies

Overall aims and purpose

SYLWER: Os ydych wedi cofrestru ar y modiwl hwn, ni ellwch gofrestru hefyd ar ASB-3113 Strategaeth Hysbysebu neu ASB-3114 E-Farchnata.

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; Treth fel cyfrwng polisi; Cyfrifo rhwymedigaethau treth bersonol, gorfforaethol, enillion cyfalaf, etifeddu a threth ar werth; Cynllunio sylfaenol o ran talu trethi.

Assessment Criteria

threshold

40-49% Trothwy: Gwelir dealltwriaeth sylfaenol o faterion trethiant a'r ffordd y caiff ei gyfrifo, ond gyda fawr ddim ychwanegu at ddeunydd y darlithoedd, a bydd rhai gwallau i'w cael.

excellent

70%+ Rhagorol: Dangosir dealltwriaeth gadarn, gydag ychydig iawn o wallau, a thystiolaeth sylweddol o ddarllen eang yn y maes.

good

60-69% Da: Dangosir dealltwriaeth dda, ynghyd â thystiolaeth o ddarllen ehangach ac ychydig o wallau a wneir.

C- to C+

50-59% Dangoswyd dealltwriaeth dderbyniol o dechnegau cyfrifeg neu gwaith paratoi datganiadau ariannol gyda rhai gwallau yng ngwaith cyfrifeg neu yn natganiadau ariannol. Dangoswyd dealltwriaeth dderbyniol yn faterion cysyniadau, ond gyda rhai camddealltwriaeth. Defnyddio rhai deunyddiau ychwanegol i'r cynnwys darlith.

Learning outcomes

  1. Deall pwysigrwydd cynllunio ar gyfer talu trethi.

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

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

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

  5. Deall fframwaith gymhellol system drethiant a'r materion cysyniadol sy'n ymwneud â'r cymwysiadau trethiant hyn.

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

Assessment Methods

Type Name Description Weight
EXAM Arholiad - Semester 1 2awr

Arholiad diwedd y semester yn seiliedig ar waith cyfrifiannu ac ysgrifenedig.

45
EXAM Arholiad - Semester 2 2awr

Arholiad diwedd y semester yn seiliedig ar waith cyfrifiannu ac ysgrifenedig.

55

Teaching and Learning Strategy

Hours
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.

150
Lecture

Un ddarlith 2-awr fesul wythnos yn Semester 1 drwy'r cyfrwng Saesneg.

22
Lecture

Un darlith a gweithdy 2-awr fesul wythnos yn Semester 2 drwy'r cyfrwng Saesneg.

22
Tutorial

Tri gweithdy 1-awr yr un yn semester 1 drwy'r cyfrwng Gymraeg.

3
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 2019/20 by Andy Lymer and Lynne Oats

Courses including this module

Compulsory in courses: