| Module code | BEL 300 |
| Qualification | Undergraduate |
| Faculty | Faculty of Economic and Management Sciences |
| Module content | The purpose of the module is to enable the learner to calculate the value-added tax liability and to journalise transactions; calculate the normal tax liability (including the determination of taxable capital gains and assessed capital losses) of individuals, companies, estates and trusts,discuss tax principles on value-added tax and normal tax; and calculate and discuss provisional and employees' tax and to object against an assessment. |
| Module credits | 40.00 |
| Programmes | |
| Service modules | Faculty of Engineering, Built Environment and Information Technology |
| Prerequisites | BEL 200 and FRK 221 or FRK 201 |
| Contact time | 1 discussion class per week, 4 lectures per week |
| Language of tuition | Separate classes for Afrikaans and English |
| Department | Taxation |
| Period of presentation | Year |
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