Module manager: Dr Iain Clacher
Email: I.Clacher@lubs.leeds.ac.uk
Taught: Semester 1 (Sep to Jan) View Timetable
Year running 2011/12
LUBS2210 Financial Accounting 2 and/or LUBS2200 Business Finance 2
This module is not approved as an Elective
On completion of this module, students will be able to:
- understand the theoretical underpinnings of the UK taxation system;
- understand the relationship of this system to Government fiscal policy;
- appreciate the distinctions between direct and indirect taxes;
- demonstrate the effect of the tax burden.
- The principles of taxation
- The framework of taxation
- The development, implications and effects of different types of taxes (direct v indirect, progressive v regressive)
- The importance of tax planning for individuals and businesses
- Current issues and developments
| Delivery type | Number | Length hours | Student hours |
|---|---|---|---|
| Lecture | 10 | 1 | 10 |
| Seminar | 5 | 1 | 5 |
| Private study hours | 85 | ||
| Total Contact hours | 15 | ||
| Total hours (100hr per 10 credits) | 100 | ||
For each 10 credits of study taken, the expectation is that the normal study time (including attendance at lectures and tutorials, self-study and revision) is 100 hours.
- Provision of formative feedback will be provided through participation in seminars.
- Students are strongly encouraged to hand in a practice essay which will be marked and used to provide formative feedback as preparation for the examination.
| Exam type | Exam duration | % of formal assessment |
|---|---|---|
| Standard exam (closed essays, MCQs etc) | 2.0 Hrs 0 Mins | 100 |
| Total percentage (Assessment Exams) | 100 | |
Normally resits will be assessed by the same methodology as the first attempt, unless otherwise stated
The reading list is available from the Library website
Last updated: 3/27/2012
Errors, omissions, failed links etc should be notified to the Catalogue Team