TAXATION I ACC 214

Lagos City Polytechnic

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

  • TAXATION I 0/10

There is no review for this course

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