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| Under Graduate Degree,Diploma,Advanced Certificate |
Semester module |
NQF level: 6 |
Credits: 12 |
| Module presented in English |
Module presented online |
| Pre-requisite: FAC1601, CAS1501, CBC1501 & CLA1503 |
Co-requisite: FAC1502 |
| Recommendation: FAC2601, FAC2602 |
| Purpose: The aim of this module is to provide students studying towards an accounting degree, with an overview of the South African tax system as it applies to all forms of income, general deductions and all classification of taxpayers. On completion of this module students will have a detailed knowledge of the Income Tax Act, as it applies to the calculation of special deductions, capital allowances and capital gains tax for business entities. |