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ACC 214 Taxation 1

ND2 levelManagement & Administration16 topics

ACC 214 covers 16 topics. StudyPath paces them into daily study sessions that finish before your exam date, with practice questions and worked answers for each one.

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Course outline

The topics this course covers, in teaching order.

  1. General principles of taxation
  2. Nature and purpose of taxation
  3. Canons of tax law
  4. Personal income tax terminology
  5. Nigerian tax administration structure
  6. Income tax assessment procedure
  7. Taxable and exempt persons
  8. Role of tax professionals and CITN
  9. Determination of residence for tax purposes
  10. Personal reliefs and allowances
  11. Sources of taxable and exempt income
  12. Allowable and disallowable deductions
  13. Computation of adjusted income
  14. Basis of assessment
  15. Commencement and cessation rules
  16. Change in accounting dates and loss relief

A sample from this course

One topic, as StudyPath teaches it.

General principles of taxation

General principles of taxation are the fundamental rules that guide how taxes are levied, collected, and administered. Mastering these principles—such as legality, equity, certainty, convenience, and efficiency—helps students answer exam questions on tax policy, administration, and compliance.

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