AF3D06 - Business Planning: Taxation 01 Sep 2019 - 31 Jul 2027 | Version 2

Associated Module Information

Module Code: AF3D06
Module Title: Business Planning: Taxation
Faculty: Faculty of Business and Creative Industries
Faculty Group: Accounting and Finance
Faculty Sub Group: Accounting and Finance
Module Leader: Rebecca Wright
Module Team: Jared Davies
First Intended Intake: SEP 2012 Final Year of Intake:
Date Closed:
Credit Value: 40 Credit Level: 6
Language: English
Percentage of Module Taught in Welsh: 0
Equivalent Module:
HECOS codes: 100831 - taxation
HECOS Code Weighting: 100

Document Version Information

Version 2
Valid From 01 Sep 2019
Valid To 31 Jul 2027

Module Aims

To enable students to apply technical knowledge and professional skills to identify and resolve taxation issues that arise in the context of preparing tax computations and to advise on tax-efficient strategies for businesses and individuals.

Content Summary

This module forms part of the ICAEW (ACA) Qualification as designed and examined by the ICAEW professional body. See Course Specification and Student Handbook for overall qualification structure. See the ICAEW website for detailed ACA syllabus documents:

Certificate Level:

https://www.icaew.com/-/media/corporate/files/learning-and-development/aca-evolved/syllabus/aca-certificate-level-2019-syllabus-v2.ashx?la=en

Professional Level:

https://www.icaew.com/-/media/corporate/files/learning-and-development/learningpartners/learningmaterials/aca-professional-level-2019-syllabus.ashx?la=en

Advanced Level:

https://www.icaew.com/-/media/corporate/files/learning-and-development/aca-evolved/syllabus/aca-advanced-level-2019-syllabus-v2.ashx?la=en

Learning and Teaching Methods

Activity Type Hours
Practical classes and workshops 67
Independent Study 223
Directed Study 100
Formative Assessment - Scheduled 10
Total Hours Selected 400

Learning Outcomes

# Learning Outcome
LO1 On completion of the module students should be able to use technical knowledge and professional judgement to identify, explain and evaluate alternative tax treatments and to determine the appropriate solutions to taxation issues, giving due consideration to the needs of clients and the interaction between taxes. The commercial context and impact of recommendations will need to be considered in making such judgements, as will ethical and legal issues.

Module Requisites

N/A

Assessment Criteria

Assessment Category Assessment Type Description Duration Word Count Weight (%) Best of? Pass Mark
Synchronous Online Assessment (Exam) Online External Examination 1 All assessments are set by the ICAEW professional body and not by USW. Professional Level exams are computer-based. 150 N/A 100 No 55

Assessment Matrix

Assessment Type Learning Outcomes
LO1
Online External Examination 1

Reading List

ICAEW (2019). Business Planning: Taxation, study manual. London: ICAEW ICAEW (2019). Business Planning: Taxation, question bank. London: ICAEW