DA1 – Financial Accounting

DA1 Financial Accounting

Learning outcomes

On successful completion of DA1, students should be able to:

1.  Describe the context and purpose of financial accounting
2.  Apply double-entry bookkeeping techniques to record financial transactions and to...

D6-Tax Audit and Investigations

D6-TAX AUDIT AND INVESTIGATIONS

This Paper introduces students the wider concepts of auditing and investigations with the sole purpose of detecting under declarations of Income or over statements of expenditure. The Paper also covers issues of...

D5-International Taxation

D5-INTERNATIONAL TAXATION

This Paper introduces students to International Taxation, taking a closer look at issues such as the Global economic environment, History of international tax law, Double taxation conventions – DTC, Treatment of Income of non...

D4-Personal Taxation

D4-PERSONAL TAXATION

This Paper focuses on personal income taxation, including aspects such as determination of tax residence for individuals, taxation of income from employment, taxation of income from sporting activities, Tax planning for individuals, taxation of...

D3 – Business Taxation

D3-BUSINESS TAXATION

This Paper builds on the knowledge gained in Paper D 4 – Direct Taxes. It covers topics such as Sole trader income tax, Partnerships, Taxation of Mining Operations, Taxation of Farming enterprises, Taxation of...

D2-Financial Management

D2-FINANCIAL MANAGEMENT

This Paper introduces students to the framework of financial management, Financial planning and analysis, Sources of finance, Cost of capital, Capital investment appraisal, Valuation principles and group accounts, Working capital management and Public Finance.

Objectives

On...

D1 – Business Information Management

D1-BUSINESS INFORMATION MANAGEMENT

This Paper introduces students to the wider concepts of business information management, knowledge management systems, e-commerce, designing information systems and evaluating information systems.

Objectives

On completion of this paper, the student should be able to:

...

C6-Law for Tax Practitioners

C6-LAW FOR TAX PRACTITIONERS

This Paper introduces students to general principles of Law as it applies to the field of taxation. Students are introduced to topics like the general administration of law, law of contract, law...

C5-Indirect Taxes

C5-INDIRECT TAXES

This Paper introduces students to indirect taxation and covers aspects of Value Added Tax and Customs and Excise Duties and surtaxes.

Objectives

A candidate who has successfully completed the subject should be able to:

1. Discuss the...