- Instructor: Adebiyi Oluseye
- Lectures: 10
- Duration: 10 weeks
NATIONAL DIPLOMA IN ACCOUNTANCY
Course: TAXATION I
CODE: ACC 214
CREDIT HOURS: 45 HOURS
GOAL: This course is designed to expose students to the principles and practice of the Nigerian Tax system.
GENERAL OBJECTIVES
On completion of this course, the student should be able to:
1.0 Understand the general principles of taxation
2.0 Know he administrative machinery and Income tax regulations in Nigeria
3.0 Understand the Determination of Residence
4.0 Know the Personal reliefs and allowances
5.0 Know the sources of Income and those exempted from tax
6.0 Know allowable and disallowable deductions and how to compute adjust income
7.0 Know basis of Assessment
8.0 Know commencement and cessation provisions.
9.0 Know the effects of change in accounting dates
10.0 Understand relief for losses
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TAXATION I
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Lecture 2.11.0 Understand the general principles of taxation30m
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Lecture 2.22.0 Know he administrative machinery and Income tax regulations in Nigeria30m
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Lecture 2.33.0 Understand the Determination of Residence30m
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Lecture 2.44.0 Know the Personal reliefs and allowances30m
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Lecture 2.55.0 Know the sources of Income and those exempted from tax30m
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Lecture 2.66.0 Know allowable and disallowable deductions and how to compute adjust income30m
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Lecture 2.77.0 Know basis of Assessment30m
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Lecture 2.88.0 Know commencement and cessation provisions30m
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Lecture 2.99.0 Know the effects of change in accounting dates30m
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Lecture 2.1010.0 Understand relief for losses.30m
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