AF2S500 - Digital Accounting and Taxation 18 Jul 2024 - 31 Aug 2025 | Version 1
Associated Module Information
| Module Code: | AF2S500 | ||
|---|---|---|---|
| Module Title: | Digital Accounting and Taxation | ||
| Faculty: | Faculty of Business and Creative Industries | ||
| Faculty Group: | Accounting and Finance | ||
| Faculty Sub Group: | Accounting and Finance | ||
| Module Leader: | Kristy Elias | ||
| Module Team: | Jared Davies | ||
| First Intended Intake: | SEP 2024 | Final Year of Intake: | 2024 |
| Date Closed: | |||
| Credit Value: | 20 | Credit Level: | 5 |
| Language: | English | ||
| Percentage of Module Taught in Welsh: | |||
| Equivalent Module: | |||
| HECOS codes: | |||
| HECOS Code Weighting: | |||
Document Version Information
| Version | 1 |
|---|---|
| Valid From | 18 Jul 2024 |
| Valid To | 31 Aug 2025 |
Module Aims
To provide students with an understanding of digital taxation, including the preparation of personal tax computations using software and completion of indirect tax calculations for business. Students will also study a range of computersied processes and controls with accounting information systems, specialist topics will also be included to cover up-to-date developments in the field.
Content Summary
Indicative content:
Tax calculations using Excel
Personal tax information
National insurance contributions
Pensions and taxable benefits
VAT including using software for reporting
Big data
Accounting information systems
Ethics for IT
Learning and Teaching Methods
| Activity Type | Hours |
|---|---|
| Practical classes and workshops | 46 |
| Independent Study | 96 |
| Directed Study | 56 |
| Formative Assessment - Scheduled | 2 |
| Total Hours Selected | 200 |
Learning Outcomes
| # | Learning Outcome |
|---|---|
| LO1 | Calculate personal taxation liabilities including pensions and benefits using spreadsheet software |
| LO2 | Prepare quarterly VAT returns using software and maintaining data integrity |
Module Requisites
N/A
Assessment Criteria
| Assessment Category | Assessment Type | Description | Duration | Word Count | Weight (%) | Best of? | Pass Mark |
|---|---|---|---|---|---|---|---|
| Synchronous Onsite Assessment | Classroom Test - Time Constrained (Onsite) 1 | In class test where students are required to prepare a personal tax computation using spreadsheets | 90 | N/A | 50 | No | 40 |
| Synchronous Onsite Assessment | Classroom Test - Time Constrained (Onsite) 2 | In class test preparing quarterly VAT returns using software | 90 | N/A | 50 | No | 40 |
Assessment Matrix
| Assessment Type | Learning Outcomes | ||
|---|---|---|---|
| LO1 | LO2 | ||
| Classroom Test - Time Constrained (Onsite) 1 | ✔ | ✔ | |
| Classroom Test - Time Constrained (Onsite) 2 | ✔ | ✔ | |