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Bachelor of Business Administration (Accounting) Special Degree

Year 3 Semester II (Start on 12th November 2018)

Year : Third
Semester : Second
Status : Optional
Credit rating : 02
Course Code : BBAA 3272 (Advanced Business Taxation)
Subject : Course Profile & Teaching Plan
Course Profile
This course aims to equip students with Accounting and taxation knowledge encompassing
regulatory framework required for the entry level accountant to perform routine functions
relating to Accounting and taxation in an organization.
Indented Learning Outcomes (ILOs):
Upon completion of this course students should be able to:
 Define allowed or disallowed expenses / income
 assess income tax for tax liable enterprises.
 calculate Value Added Tax (VAT).
 describe other taxes.
 explain tax administration of Sri Lanka.
 compare income tax and other taxes
 tax advice to tax payers
Computation of Income Tax;
Sole proprietor, partnership, companies, charitable institutions, clubs & trade association and
co-operative societies.
Value Added Tax (VAT);
Charging section & VAT rates, VAT administration & registration, computation and VAT
return & payments.
Other Taxes;
Nation Building Tax (NBT), Economic Service Charge (ESC) and Stamp Duties.
Tax administration;
Self-assessment and payment & recovery of tax.

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Methods of Teaching and Learning:
Lectures, tutorials, self-study, class room discussion, online learning support (LMS) and
Assessment: Assignments (income tax calculation / multiple choice questions (MCQ) /
presentations & report), mid-semester examinations and end-semester examinations.
Recommended Readings:
 Ryan,B,W.Scapens,R.W. & Michael, T. Research Method and Methodology in
Finance and Accounting.
 Malcom,S. (2011). Research Methods in Accounting, Sage Publications
 Bryman, A. & Bell, E. (2007). Business Research Methods, USA: Oxford University
 Cooper, R. D. & Schindler, S. P. (2008). Business Research Methods. Singapore:
McGraw Hill/Irwin.
 Hair, J. F., Babin, B., Money, A. H. & Samouel, P. (2007). Research Methods for
Business, UK: John Wiley & Sons Ltd.
 Saunders, M., Lewis, P. & Thornhill, A. (2007). Research Methods for Business
Students, Great Britain: Pearson Education Limited.
 Uma Sekaran & Bougie, R. (2010). Research Methods for Business: A Skill Building
Approach. UK: John Wiley & Sons.
 Zikmund, W. G., Babin, B. J., Carr, J. C., & Griffin M. (2010). Business Research
Methods. Canada: South- Western, Cengage Learning.

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Department of Accounting, University of Jaffna
Third in Business Administration -2016/2017
BBAA 3272 (Advanced Business Taxation)
Teaching Plan

Lesson Topic Duration of

01 Sole proprietor’s & partnership’s income tax calculation 09
02 Company’s income tax calculation 06
Assignment I: Company Income Tax Calculation 01
03 VAT, NBT and ESC calculation 03
Assignment II: VAT & NBT Calculation 0.5
04 Income tax calculation of charitable institutions, clubs & trade 04
Assignment III: Tax System and Practices in Sri Lanka 03
(Report submission and presentation)
05 Tax administration 03
Assignment IV: MCQ & Short Answer Questions 0.5
Total Hours for the Course Unit 30 Hours

Total Assignment Marks = 15

(Best three assignment marks from assignment I, II, III & IV)
Mid Semester Exam (One hour exam) = 15
Final Exam (Two hours exam) = 70
Total Marks = 100
According to Faculty hand book 2016/2017(pages 241-242), Faculty requires 80%
Dr.S.Ramesh & Mr.V.Anojan, Department of Accounting, University of Jaffna

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