Kbc Any Time You Want

MODULE SPECIFICATION TEMPLATE

SECTION 1: MODULE SPECIFICATIONS

1. Title of the module

Taxation – KBC506

1. School which will be responsible for management of the module

Kent Business School

1. Start date of the module

September 2012

1. The cohort of students (onwards) to which the module will be applicable

2011-2012

1. The number of students expected to take the module

15

1. Modules to be withdrawn on the introduction of this proposed module and consultation with other relevant Schools and Faculties regarding the withdrawal

This module will be identical to, and will replace the current Edexcel NQF HND Business module.

1. Level of the module (e.g. Certificate [C], Intermediate [I], Honours [H] or Postgraduate [M])

(I)

1. The number of credits which the module represents

15 Credits

1. Which term(s) the module is to be taught in (or other teaching pattern)

Year 2

1. Prerequisite and co-requisite module

N/A

1. The programme(s) of study to which the module contributes

HND Business (Finance). Optional module for HND Business (HRM), HND Business (Law), HND Business (Marketing)

1. The intended subject specific learning outcomes and, as appropriate, their relationship to programme learning outcomes for all HND Business (Finance)

A learner must:

1.  Explain the duties and responsibilities of the tax practitioner and the UK tax environment (a2, d1)
2.  Calculate personal tax liabilities for individuals and partnerships (a2, d5, d6)
3.  Calculate corporation tax liabilities for companies (a2, d5, d6)
4.  Calculate the capital gains tax payable for individuals and companies. (a2, d5, d6)

1. The intended generic learning outcomes and, as appropriate, their relationship to programme learning outcomes for all HND Business (Finance)

Following this module a learner will develop the:

1. Ability to identify appropriate main methods of enquiry (b3, c2, c5, d5, d6)
2. Effective self-management to develop existing skills and acquire new competencies 1that will enable them to assume significant responsibility within organisations (d1, d3)
3. Numeracy and quantitative skills (a2, b6, c2, d6)

Programme Learning Outcomes

Knowledge and Understanding of:

A2        Finance as it applies to businesses, e.g. sources, types, costing systems and         financial reporting

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