The module introduces students to the concepts, processes and need for assurance and internal controls in companies. It allows students to gain knowledge on how to gather evidence for audit engagements and also explores the ethics behind the accounting profession.
2. Principles of Taxation
The module provides students with an understanding of the objectives and types of tax and tax administration. It explores areas of personal income tax, corporate tax as well as goods and services tax.
3. Costing and Company Law
The module introduces students to the basics of costing and variance analysis, including marginal and absorption costing. Issues of transfer pricing between related companies will also be covered. Students will learn the basic concepts of company law, insolvency law and also explore the impact of law on the accounting profession.
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