ACCA F6(M) Taxation course outline

Three (3) 65 mark tests and One (1) Mock 100 marks

27 hours course modules

18 hours revision module

Focus exam notes

 

Modules

Tests

Topics

 

Module 1

18 hours

 

 

 

 

Test 1

2 hours

65 marks

 

 

 

  • Malaysian tax system and administration
  • Types of taxes
  • Sources of revenue
  • Types of tax payers
  • Types of income
  • Tax avoidance and tax evasion
  • Scope of income tax
  • Income from employment and self-employment
  • Capital Allowances on plant machinery and industrial building

 

Module 2

18 hours

 

 

 

Test 2

 2 hours

65 marks

 

 

  • Partnerships and partners in partnership
  • Income from investment and other sources
  • Comprehensive tax computation for individual tax payes
  • Exemptions and reliefs
  • Company tax computation including SME
  • Agriculture allowance

 

Module 3

18 hours

 

 

 

Test 3

2 hours

65 marks

 

 

  • Real property gains tax
  • Withholding tax
  • Sales tax
  • Service tax
  • Taxpayers, employers and/or their agents obligations
  • Self assessment (company and individual)

 

Revision Module

18 hours teaching

 

 

Mock exam

 3 hours

100 marks

 

 

Focus on examinable areas (5 Questions)

 

During revision course, students will be given an analysis of topics that could be examined and examples of questions to be answered using good examination techniques.

 

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