4th Year - Semester I


ACC 4329 - Advanced Taxation

Lecturer Name: Mr. Sanjaya Bandara
“The objective of this course is to develop the technical and conceptual skills of the students in relation to taxation in Sri Lanka. This course covers the administration of income tax (administrative structure, offices and responsibilities, returns, assessments & refunds); the self-assessment system; taxation of partnerships; taxation of companies (types of companies and tax implications, different components of income tax payable by companies, human resource endowment fund contribution, dividend tax, remittance of tax, social responsibility levy, economic service charges & nation building tax); taxation of other entities (charitable institutions, clubs and trade associations); appeal procedures; tax law; tax incentives and value added tax. This course also covers tax planning and international taxation at an advanced level.”
Lecture Materials

ACC 4320 - Research Methodology in Accounting
“This course introduces the students to basic concepts, principles, methods and techniques of accounting research. The course emphasizes an applied research approach and focuses on organizational problems, in particular. The topics covered; the role and types of research; theory building; the research process; preparation of a research proposal; methods of collecting data in the field surveys; statistical techniques for data analysis; analysis and presenting data and report writing.”

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මෙතෙක් දිනක් රැදී සිටියාට ඔබට තුති.

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