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INSTITUTE OF TAX ADMINISTRATION

TECHNICIAN CERTIFICATE IN TAX ADMINISTRATION (TATEC)

PROGRAMME HANDBOOK

JULY 2005

TABLE OF CONTENTS
OVERVIEW OF THE PROGRAMME --------------------------------------------------- 3 Programme Objective ------------------------------------------------------------------ 3 Programme Structure ------------------------------------------------------------------- 3 Duration of the Programme ----------------------------------------------------------- 3 Admission Criteria---------------------------------------------------------------------- 3 Programme Course List ---------------------------------------------------------------- 4 FIRST SEMESTER COURSES------------------------------------------------------------- 5 IT 100 Income Taxation I (4 units) -------------------------------------------------- 6 VT 100 Value Added Taxation I (4 units) ----- Error! Bookmark not defined. CU 100 Customs Procedures I (4 units) -------------------------------------------- 13 IV 100 Miscellaneous Taxes (4 units) ---------------------------------------------- 16 IV 101 Tax Office Practice 1 (3 units) --------------------------------------------- 19 MG 100 Customer Service and Ethics (3 units) ----------------------------------- 21 QM 100 Business Mathematics (3 units) ------------------------------------------- 23 AC 100 Principles of Accounting (3 units) ---------------------------------------- 26 CS 100 Computer Skills I (3 units) ------------------------------------------------- 28 MG 101 Communication Skills I (3 units) ---------------------------------------- 31 SECOND SEMESTER COURSES -------------------------------------------------------- 34 IT101 Income Taxation II (4 units) ------------------------------------------------- 35 VT 101 Value Added Taxation II (4 units) ---------------------------------------- 36 CU 101 Customs Procedures II (4 units) ------------------------------------------- 39 CU 102 Customs Procedures III (4 units) ------------------------------------------ 41 IT 102 Elementary Tax Accounting (3 units) ------------------------------------- 43 RM 100 Field Project (6 units) ------------------------------------------------------ 45 QM 101 Business Mathematics and Statistics (3 units) -------------------------- 46 CS 101 Computer Skills II (3 units) ------------------------------------------------ 48 MG 102 Communication Skills II (3 units) ---------------------------------------- 50

OVERVIEW OF THE PROGRAMME


Programme Objective
The objective of this programme is to enable the students perform taxpayers registration functions, maintain taxpayers records as well as other clerical and routine tax administration functions in relation to all taxes that fall under the jurisdiction of the Tanzania Revenue Authority (TRA) who are non-graduates into total tax technicians and enable them work efficiently and effectively in a functionally integrated tax administration thereby enabling them contribute positively to the modernization of TRA.

Programme Structure
The Tax Administration Technician Certificate (TATEC) shall be constituted by a minimum of 28 credits per semester to be derived as follows: A range of compulsory subjects covering all the main-tax type areas of Income Taxation, Value Added Taxation, Customs & Excise, as well as a number of non-technical subjects necessary for the performance of clerical tasks in a typical tax office. A range of optional subjects from which to choose depending on the different academic backgrounds of students that would be enrolled in this programme.

Students shall be required to accumulate a minimum of 28 credit units per semester constituted by all compulsory courses and a selection of optional courses (a credit unit =17 contact hours). In order to ensure that hands on skills are imparted, students shall be required also to undertake a guided compulsory Field Project (RM 100) that will lead to a graded final report at the end of the course. The Field Project shall have a weight of 6 credit units.

Duration of the Programme


The course shall last for 12 months in two semesters of 17 weeks of classroom teaching and 2 weeks of examinations in each semester. There will be a break after the first Semester that will be followed by a guided fieldwork for 4 weeks.

Admission Criteria
A candidate shall be eligible for admission to the TATEC programme of the Institute of Tax Administration if he/she Has obtained a Certificate of Secondary Education Examination (CSEE) or equivalent with passes in at least three subjects including Mathematics and English, and Has passed the Institutes Aptitude Test.

Programme Course List


SEMESTER First Semester COURSE Compulsory CODE IT 100 VT 100 CU 100 IV 100 IV 101 MG 100 Optional QM 100 AC 100 CS 100 MG 101 Second Semester Compulsory IT 101 VT 101 CU 101 CU 102 IT 102 RM 100 Optional QM 101 CS 101 MG 102 SUBJECT Income Taxation I Value Added Taxation I Customs Procedures I Miscellaneous Taxes Tax Office Practice Customer Service & Ethics Business Mathematics Principles of Accounting Computer Skills I Communication Skills I Income Taxation II Value Added Taxation II Customs Procedures II Customs Procedures III Elementary Tax Accounting Field Project Business Mathematics and Statistics Computer Skills II Communication Skills II UNITS 4 4 4 4 3 3 3 3 3 3 4 4 4 4 3 6 3 3 3

FIRST SEMESTER COURSES

IT 100 Income Taxation I (4 units)


Course Description This course provides students with basic skills on income taxation in Tanzania. The course is designed to impart requisite skills and attributes that will help students to attend typical income taxpayers on routine matters. The course covers income taxation concepts and key definitions, treatment of individual and small taxpayers, income tax returns and notices as well as collection and recovery of income tax due. Course Objectives At the end of the course, Students will be able to: 1. Define income tax concepts 2. Identify liable income taxpayers 3. Outline sources of income 4. Demonstrate how a typical income tax return is filled 5. Compute interest and penalties on overdue income tax liabilities. 6. Identify overdue withholding taxes. Course Modules

MODULE 1: INTRODUCTION TO TAXATION


1.Introduction (i) (ii) (iii) (i) (ii) What is a tax Tax structure and system of taxation Historical background of income tax in Tanzania Direct taxes Indirect taxes

2. Effects of taxation

MODULE 2: INCOME TAX CONCEPTS AND DEFINITIONS


1. Tax incidence (i) (ii) (iii) (iv) Tax elasticity Tax buoyancy Tax burden Tax subject

2. Types and rates of taxes (i) Proportional

(ii) Progressive (iii) Regressive

MODULE 3: TAXATION OF INDIVIDUALS AND ENTITIES


1. Definitions and concepts (i) (ii) (iii) (iv) Imposition Business Employment Investment

2. Basis of imposition (i) (ii) 3. Residence Sources of income

Principles guiding inclusions, exclusions and exemptions (i) (ii) (iii) Gains or profits from business Gains or profits from employment Gains or profits from investment

4.

Rules for deductions (i) (ii) General Specific

MODULE 4: INCOME TAX RETURNS AND NOTICES


1. Form and services of notices (i) (ii) (iii) Types of notices Means of service Time of service

2. A return of income (i) Definition (ii) Due dates (iii) Exceptions on due dates.
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3. Authorized auditors (i) (ii) Preparation of returns Certification of returns

4. Consequences for late submission and non-submission of returns of income (i) Penalties (ii) Interest (iii) Fines

MODULE 5: RECOVERY OF TAX


1. Interest for late payment of tax (i) Rationale for interest (ii) Rates applicable (iii) Tanzania case 2. Penalty for under estimating tax (i) (ii) (iii) Rationale for penalty Rates applicable Tanzania case

3. Collection of tax from third parties. (i) (ii) (iii) (iv) Officers of entities Receiver Person owing money to Tax debtor Agent of non-resident person

Delivery Mode The course will be delivered through a series of lectures and seminars. Students are required to attend lectures and associated seminars. Trainers will lead the seminars. Questions to guide the seminars will be made available to the Students. Delivery: Lectures 48 hours

Seminars 20 hours Course Evaluation Coursework 40 marks Examination 60 marks References 1. The united Republic of Tanzania 2004,Government Printer, DSM (2004), Income Tax Act,

2. Whittenburg, Altus Buller. (2004) Income Tax Fundamentals 22 nd edition. South Western College, USA. 3. Sally M.Jones, (2000) Principles of Taxation, McGraw-Hill, USA. 4. Richard A. Musgrave (1989) Public Finance Theory and Practice, Fifth edition, McGraw Hill, USA. 5. Mpongoliana R.C. (2000), The Theory and Practice of Taxation. NBAA Tanzania Printing Services Ltd.

VT 100 Value Added Taxation I (4 Units)


This course provides students with basic skills & knowledge of Value Added Tax (VAT). The course will help students to understand VAT principles and concepts, the operation of VAT, registration and deregistration processes, transactions liable to VAT and records required to be kept by VAT registered traders. Course Objectives At the end of the course students should be able to: 1. 2. 3. 4. 5. Explain the VAT principles and concepts Describe the operationalization of VAT Describe procedures for registration & deregistration Specify the records required to be kept by VAT registered traders State the governing legal provisions

Course Modules Module: Introduction to VAT

Learning Units
1. Principles and concepts of VAT (i) Definition of VAT (ii) VAT general principles

(iii) (iv) 2.

Types of VAT Legal provision in Tanzania

The Impact of VAT System (i) Merits of VAT Nationality (Economic efficiency) Broad coverage Administrative advantages Budgetary effects (ii) Demerits of VAT Regressive Inflationary Compliance Costs

Module 2:

Scope and Coverage of VAT

Learning Units
1. Types of Supplies (i) Taxable Supplies (ii) Exempt Supplies (iii) Outside the scope of VAT Time of Supply (i) Tax point for taxable goods (ii) Tax point for taxable services Place of Supply (i) General rules Goods Services (ii) Specific rules in different countries Taxable value (i) Definition (ii) Determination of taxable value Importation Local supplies Rates of VAT (i) General rules (ii) Specific rules in various countries including Tanzania

2.

3.

4.

5.

Module 3:

Registration and Deregistration

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Learning Units
1. Definition (i) Taxable person (ii) Taxable supplies (iii) Taxable turnover (iv) Registration threshold Importance of Registration (i) Administrative (ii) Taxable person

2.

3.

Types of Registration (i) Normal registration General rules Specific rules (ii) Special registration General rules Specific rules Registration procedures (i) Requirements for registration (ii) Issuance of registration certificate Changes in traders particulars (i) Minor changes (ii) Major changes Deregistration procedures (i) Notification by trader (ii) Cancellation of registration

4.

5.

6.

Module 4:

Operationalisation of VAT

Learning Units
1. Definition (i) Input tax (ii) Deductible input tax (iii) Output tax (iv) VAT fraction Output tax & Input tax deductions (i) General principles (ii) VAT fraction (iii) Legal provisions in Tanzania

2.

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Module 5:

Traders records

Learning Units
1. Definitions (i) Compulsory records (ii) Subsidiary records

2.

Compulsory records (i) Tax Invoice Features (ii) VAT return Importance Types of returns Tax period VAT account Legal provisions in Tanzania

(iii) (iv) 3.

Subsidiary records (i) Accounting records (ii) Orders and agreements

Delivery Mode The course will be delivered through a series of lectures and Seminars. Students are required to attend lectures and associated seminars. Trainers will lead the discussions. Delivery: Lectures Seminars Course Evaluation Coursework Examination Key References 1. Phelps John & Gizzi J. (2002), Tolleys VAT for Solicitors, LexisNexis, Antony Rowe ltd, Chippenham Wilts 40 marks 60 marks 48 hours. 20 hours

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2. Ernest & Young (1995), VAT and Sales Taxes Worldwide: A guide to practice and procedures in sixty countries, Wiley, John & Sons Incorporated 3. Price A.St. J (2004), Tax Essentials: Value Added Tax, LexisNexis, London. 4. James Simon, C. Nobes (1992), The Economics of Taxation, Redwood Books, Trowbridge 5. Relevant statutes CU 100 Customs Procedures I (4 units) Course Description

This course provides students with the basic knowledge of Customs operations and functions. The course helps students to understand the laws governing the daily operations of Customs and duties of customs officers. It also covers boarding of vessels and aircraft, entry of imports, ships stores and examination of imports.
Course Objectives At the end of the course the students should be able to: 1. Demonstrate the understanding of the organization structure of the Customs 2. Explain and apply the procedures for boarding of vessels and aircrafts 3. Describe the basic concept of customs control on import and export, prohibitions and restrictions 4. Enumerate the principal laws governing importation and exportation of goods 5. Explain the procedures of report inward of vessels, vehicles and aircrafts. Course Modules Module 1: Structure and Functions of the Customs Administration Learning Units 1. Historical background of Customs (i) Terms/concepts/definitions (ii) Development 2. Structure of taxes (i) Types of taxes

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(ii) Tax bands and its reasons 3. The organization structure of Customs (i) World Customs Organization (ii) Regional Customs Administration (iii) National Customs Administration 4. The revenue and non-revenue functions and responsibilities of Customs officers a. Non- Revenue Functions b. Revenue Functions Module 2: Report inward Learning Units 1. Documents and terms used in international trade a. Incoterms b. Documents 2. Arrival and reporting procedures (i) Types Aircraft and vessels Overland Clearance by pipeline

(ii) Unloading and removal of cargo 3. Entry, Examination and Delivery of goods a. Entry of goods b. Examination of goods c. Delivery of goods Module 3: Boarding of Vessels and Aircraft Learning Units 1. Boarding of vessels and aircraft (i.) (ii.) (iii.) Completing customs documents Bonded store forms and Allowances Bonded stores / Sealing

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(iv.)

Accounting for irregularities

Module 2: Ship Stores Learning Units 1. Control procedures (i) Definitions (ii) Reasons (iii) Declaration 2. Examination (i) Physical checks (ii) Duty free allowances 3. Sealing (i) Reason (ii) Inspection before departure Module 4: Prohibitions and Restrictions Learning Units 1. Definitions Cargo and Goods Prohibited goods Restricted goods

2. Reasons for prohibitions and restrictions (i.) (ii.) Internationally prohibited and restricted goods Regional prohibited and restricted goods (EAC case)

3. Types of goods subject to Customs Controls and Basic controls. (i.) (ii.) Types Controls

Delivery Mode

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The course will be delivered through a series of lectures, practicals, seminars and case study. The participants are required to attend lectures and associated seminars. Delivery Lectures Seminars Course Evaluation Coursework 40 marks Examination 60 marks References Lasok, Dominic (1997). The Trade and Customs Law of the European Economic Community Smith, Graham (1980), Something to Declare 1000 years of Customs and Excise, Harrp. Tilly, Baker (2002) Dealing with Customs & Excise: Administration, Appeals, Disputes and Investigation, Tolley Publishing William J., (2003), Customs and Excise: Trade Production and Consumption in England 1640 1845, Ashworth, Oxford University Press London. Relevant Statutes Government Printers Dar es Salaam, 2004, East African Community Customs management Act 48 hrs 20 hrs

IV 100 Miscellaneous Taxes (4 units)


Course Description This course provides students with a general knowledge of miscellaneous taxes. The course helps the students to understand chargeable instruments under stamp duty, the exercisable goods and services under the Excise Duty Ordinance. This course covers the Stamp Duty Act, Motor Vehicle Act, Excise Duty Ordinance, airport and port services fees, skills and development levy (SDL) and gamming tax.

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Course Objectives At the end of the course students will be able to: 1. 2. 3. 4. 5. State type instruments liable to stamp duty and their applicable rate. Compute Skills and Development Levy and Gamming tax. Identify Excisable goods & services and the applicable rate. Describe various types of motor vehicle taxes and licenses. Explain the fees applicable to port and Airport services charge.

Course Modules Module 1: 1. 2. 3. 4. Module 2: 1. 2. 3. 4. Stamp Duty. Instruments chargeable with stamp duty. Person liable to pay stamp duty. Mode of payments. Exemption under stamp duty Act Excise Duty. Locally excisable goods and services. The applicable rates. Determination of taxable value. Excise duty return. Learning Units.

Learning Units

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Module 3: 1. 2. 3. 4. Module 4: 1. 2. 3. 4.

Motor Vehicle Taxes Motor vehicle tax on registration. Motor vehicle tax on transfer. Foreign vehicle permit. Foreign vehicle transit charges. Airport and Port Services Charges. What are airport and port service charge. Imposition of Airport and port services charge. Calculation of penalty and interest under Airport and port services charge. Fee applicable for airport and port services.

Learning Units

Learning Units

Module 5: Skills and Development Levy (SDL) Learning Units 1. What are Skills and Development Levy 2. Charging section 3. Payment procedures 4. Penalty and interest 5. Returns required Module 6: Gamming Tax Learning Units 1. What constitute gamming tax activities 2. Why gamming tax in Tanzania. 3. Chargeability 4. Penalty for failures or defaulters. Delivery Mode The course will be delivered through a series of lectures and Seminars. Students are required to attend lectures and associated seminars. Trainers will lead the discussions.

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Delivery Lectures Seminars Course Evaluation. Coursework Examination References 1. Reg Nock (2003), Understanding Stamp Duty on Property, Law Society Publications. 2. Patric Cannon (2003), Stamp Duty Tax Cases, Tolley Publishing. 3. Stein Neil (1989), Business Taxation, Heinemann Professional Publishing, Redwood Burn Ltd, Trowbridge Wiltshire 4. Relevant statutes 40 60 48 hrs 20 hrs

IV 101 Tax Office Practice 1 (3 units)


Course Description Office Practice course is intended to give the student real -world experience in domestic tax office environments. Students will use manual, electronic, digital, and mechanical office technologies on an everyday basis to perform tasks necessary to the administration of domestic taxes. These may include spreadsheets, registers, computers, photocopiers, scanners, cameras, public address systems, fax machines, phones, and other equipment normally found in office or institutional office workplace. Students may perform any and all tasks assigned at their work places. Course Objectives At the end of the course, Students will be able to: 1. Register domestic tax taxpayers 2. Assist in filling domestic tax forms 3. Number, batch, and register domestic tax assessments 4. Prepare domestic tax defaulters lists. 5. Identify various types of office equipment and their uses 6. Demonstrate effective use of office equipment. 7. Evaluate personal strengths and weaknesses.

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Course Modules Module 1.Registration of Domestic Taxpayers Learning Units 1. Registration of taxpayers 2. TIN registration procedures 3. Activities in the taxpayers registry 4. Taxpayers register and files 5. Method of filling papers in files Module 2.Numbering Learning Units 1. Numbering section and assessments numbering 2. Arithmetical check 3. Batching of assessments 4. Transmission of batches to Collection/Computer Section 5. Assessment register and maintenance of registers: Module 3.Office Organization Learning Units 1. Office procedures and demonstrations 2. Typical office and proper telephone techniques. 3. Use of office equipment and technologies. 4. Types of equipments and uses. 5. Importance of an organized office Module 4. Organization of Domestic Taxes Department Learning Units 1. Head office 2. Regional offices 3. District offices Delivery Mode The course will be delivered through a series of lectures and Seminars. Students are required to attend lectures and associated seminars. Trainers will lead the discussions.

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Delivery Lectures Seminars Course Evaluation Coursework 40 marks Examination 60 marks References 1. The united Republic of Tanzania 2004,Government Printer, DSM (2004), Income Tax Act, 36 hours 15 hours

2. The united Republic of Tanzania, VAT Act No.24 of 1997, Government, Printer, DSM. 3. The united Republic of Tanzania, General VAT Regulations 1998,, Government Printer, DSM. 4. The united Republic of Tanzania, Registration Regulations 1998 Government Printer, DSM. 5. The united Republic of Tanzania, Tanzania Revenue Authority Act, 1995,Government Printer, DSM

MG 100 Customer Service and Ethics (3 units)


Course Description This course provides students with elementary knowledge in both Customer Care and Ethics. The course exposes students to the characteristics of Customer Care and its relative importance to organizations, the definition of a customer and customer care, how to handle customers, elements of good customer service, enhancing service through diligence, discipline, integrity and understanding customer needs. Course Objectives: At the end of the course, students will be able to:1. 2. 3. 4. 5. Define customer and customer care Give the history of customer care in TRA Identify taxpayers needs and expectations Appreciate handling of customers in a professional manner Learn to apply the TRA core values, norms and code of conduct.

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Course Modules Module I: Definition of Customer, Customer Care and Staff Core Values Learning Units 1. The definition of customer and customer care 2. Types of customers 3. Service excellence loop 4. Code of Ethics and Conduct for the Public Service of Tanzania. Module 2: Customer Needs and Expectations Learning Units 1. The history of customer focus of TRA 2. Meeting the demand and expectation of customers 3. Customer handling techniques Module 3. Customer Care Skills Learning Units 1. The scope of customer care 2. Types of impressions Module 4: Customer Basic Needs Learning Units 1. Functional needs (practical needs) 2. Emotional needs (personal needs) Module 5. Ethics Learning Units 1. Definition and scope of ethics 2. The role of ethics in customer service 3. Some ethical issues: i.e. integrity, transparency, accountability, professionalism, teamwork, public image and continuous improvement. 4. An overview of TRA staff core values Delivery Mode The course will be delivered through a series of lectures, discussions, video shows, syndicate groups and presentations. Instructors will guide the discussions and presentations.

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Delivery: Lectures Seminars Course Evaluation Course Work Examination: References: 1. National Bureau of Statistics, (2003) Assessment of the effectiveness of Taxpayers awareness, TRA, Dar-es Salaam. 2. Business International (1990) Maximizing Customer Satisfaction, Fifth Edition, New York, 3. TRA Corporate Plan 2003/04-2007/08. 4. Civil Service Department, (June-1999) Code of Ethics and Conduct for the Public, Dar es Salaam. 40 marks 60 marks 36 hours 15hours

QM 100 Business Mathematics (3 units)


Course Description This is a foundation mathematical course that lays the foundation to enable participants tackle courses requiring a mathematical background. The course exposes participants to elementary mathematical and statistical operations. The course covers basic algebra and elementary properties of sets, elementary functions, indices, sequences and series, elements of choice and chance, inequalities, differential and integral calculus as well as data presentation and interpretation, simple linear regression analysis and fundamentals of linear programming. Course Objectives The course enables participants to: 1. Solve simple algebra expressions elementary functions and carry out set operations 2. Apply statistical analysis techniques such as elements of choice and chance in day to day activities 3. Present statistical data in graphs, tables and charts as well as Interpret results of statistical computation 4. Apply statistical methods in research and consultancy

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5. Formulate and solve simple linear programming problems Course Modules Module 1: Basic Algebra, Learning Units 1. Laws of arithmetic (addition, subtraction, multiplication division, factorisation) 2. Commutative and associative laws 3. Distributive law 4. Multiplicative inverse Module 2: Elementary Properties of Sets Learning Units 1. Union, intersection, complement, subset, empty and universal set 2. Venn Diagrams 3. Cardinality of sets Module 3: Matrices Learning Units 1 .Definition of a matrix 2. Matrix addition 3. Matrix multiplication 4. Determinants, transposes and matrix inversion 5. Solving a system of linear equations Module 4: Elementary Functions Learning Units 1. Domain and range of functions 2. Linear functions 3. Gradient of different forms of equations of line, graphs Module 5: Indices Learning Units 1. Negative and rational indices

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2. Logarithms to any base 3. Using logarithms to solve equations 4. Logarithmic graphs Module 6: Sequence and Series Learning Units 1. The sigma notation 2. Arithmetic progression 3. Geometric progression 4. Simple and compound interest Delivery Mode The course will be delivered through a series of lectures and seminars. During the seminars, participants will go through guided practice questions. The course carries three credit units. Duration Lectures Seminars Course Evaluation Coursework Final Examination References 1. Aczel, A. (1999), Complete Business Statistics, 3rd Ed., Richard D. Irwin, Inc. Homewood, Illinois. Aczel, Amir, D. (1999), Complete Business Statistics, (Forth Edition), Irwin/McGraw-Hill International Editions, Singapore. 2. Ame, A.M. (2004), Quantitative Methods Course Material, Faculty of Commerce and Management, University of Dar es Salaam 3. Baradyana, J. S. and Mwasele, S.L. (2000), Quantitative Techniques Students Manual, NBAA. 4. Larson, R.E. & Bruce, H.E. (1991), Finite Mathematics and Calculus, D.C. Health and Company, Lexington, Massachusetts, Toronto 5. Lipschytz, S. (1986), Theories and Problems of Finite Mathematics, McGraw Hill Book Company, London 6. Runyon, R. P. and Haber A. Business Statistics, (1997) Richard D. Irwin, Inc. Homewood, Illinois. 40 60 36 Hours 15 Hours

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AC 100 Principles of Accounting (3 units)


Course Description This course introduces students to the basics of modern commercial accounting as a basis for which information and documents submitted by taxpayers are prepared. The course covers the nature and purpose of accounting, double entry booking and preparation of financial statements. Course Objectives At the end of the course, students will be able to: 1. Explain the nature and purpose of accounting 2. Deduce gains or losses from incomplete records. 3. Analyse elements of financial statements. 4. Interpret financial statements. Course Modules Module 1.Overview of the Nature and Purpose of Accounting Learning units 1. Basic accounting terms and concepts 2. The accounting equation 3. Introduction to the Generally Accepted Accounting Principles (GAAP) Module 2. Double Entry Bookkeeping Learning units 1. Accounting entries: debits and credits 2. Journals and ledgers 3. Adjusting and closing entries 4. Trial Balance Module 3. Income Statement Learning Units 1. The matching principle 2. Revenue realization and expense recognition principles 3. Extraordinary items 4. Disclosure of information

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Module 5. Balance Sheet Learning Units 1. Fixed assets 2. Current assets 3. Liabilities and owners equity 4. Retained earnings 5. Disclosure of information Delivery Mode The course will be delivered through a series of lectures and seminars. Students will be required to attend lectures and associated seminars that will be guided by instructors. Questions to guide the seminars will be made available to the students in due course. Delivery: Lectures 36 hours Seminars 15 hours Course Evaluation Coursework 40 marks Examination 60 marks References 1. Arora, M. L. (2000), Bookkeeping, Principles of Accounting and Auditing, National Board of Accountants and Auditors: Dar es Salaam 2. Gee, Paul (1999), Book-keeping and Accounts, Butterworth: London 3. Millichamp, A. H., (1997), Foundation Accounting 5th ed., Ashford Colour Press: London 4. Wood, Frank (1996), Business Accounting I 7th ed., Pitman Publishing: London 5. Wood, Frank and Alan Sangster (2002), Business Accounting I 9 th ed., Pearson Education Limited: Essex

CS 100 Computer Skills I (3 units)


Course Description This course provides students with the basic knowledge on information technology and computer systems. The course covers an overview of information technology and computer systems, microcomputer operating

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systems, application software, combining data from different applications and data security in computer systems Course Objectives At the end of the course students will be able to: 1. Explain the need for computer literacy in the organization 2. Identify the principal components of the computer 3. Apply microcomputer operating systems 4. Demonstrate how to work with data from different applications 5. Demonstrate how to safeguard data in a computer system Course Modules Module 1: Introduction to Information Technology and Computers Learning Units 1. Definition of Information technology and a computer 2. Attributes of a computer 3. Definition of common terms used in computer 4. Major components of a computer 5. Computer handling 6. Computer viruses Module2. Introduction to Microsoft Windows Operating System Learning Units 1. Definition and basics 2. Feature and functions 3. Operating windows functions using mouse and keyboard 4. Features of windows based programs 5. Windows explorer and basic file management 6. Basic Networking. Module3. Microsoft Word Learning Units 1. Fundamentals of Microsoft Word program 2. Opening a program, saving files and closing the program 3. Editing documents and document formatting

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4. Page formatting and printing document 5. Creating tables and merging mails Module4. Microsoft Excel Learning Units 1. Fundamentals of Microsoft Excel program 2. Editing and formatting a workbook 3. Managing workbooks 4. Creating and working with charts 5. Functions and formulas Delivery mode The course will be delivered through a series of lectures and practices simultaneously. Students will be required to actively attend all sessions and will throughout be guided by the trainer. Delivery: Lectures Seminars 36 hours 15 hours

Course Evaluation: Coursework: 40 marks Final exam: 60 Marks References 1. Training Solutions Inc. (2003) Microsoft Office Access 2003 Step by Step, Microsoft Press 2. Berger John (2004), Introduction to Computer Security, AddisonWesley Professional 3. Norton, Peter (2003), Peter Norton's Introduction To Computers Fifth Edition Student Edition, McGraw-Hill Technology Education. 4. Ulrich, Laurie (2003), How to Do Everything with Microsoft Office 2003 (How to Do Everything), Osborne /McGraw-Hill 5. Weverka, Peter (2003) , Office 2003 All-in-One Desk Reference for Dummies , For Dummies

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MG 101 Communication Skills I (3 units)


Course Description The course exposes students to the elements of communication to enable them communicate easily during their routine office practices. The course covers the communication elements, channels and barriers, the communication process, written, oral and non-verbal communication, preparation of simple meetings, daily recordings and elementary report writing, handling of official correspondences, memorandum writing and elementary report writing. Course Objectives At the end of the course students will be able to: 1. Translate direct and indirect message writing. 2. Distinguish between letters and memorandums. 3. Interpret inward and outward memorandums. 4. Practice preparation of official meetings. 5. Demonstrate office supervision and simple report writing. Course Modules Module 1. Communication: its Elements, Channels and Barriers Learning Units 1. Definition of communication 2. The communication process 3. Elements, channels and barriers of communication Module 2. Written Communication and Official Correspondences Learning Units 1. Receiving and forwarding memoranda. 2. Direct and indirect messages. 3. Summarizing and notes taking. Module 3. Letters and Memorandum Writing Learning Units 1. Official letters 2. Qualities of a good letter 3. Types of letters

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4. Memorandum layout, type, language and style Module 4. Oral and Non-verbal Communication Learning Units 1. Oral communication 2. Written communication 3. Verbal communication 4. Attending to customers Module 5. Elements of Report Writing Learning Units 1. Types of reports 2. The planning and writing of simple reports 3. Format of reports Module 6. Official Meetings Learning Units 1. Aims and objectives of meetings 2. Types of meetings 3. Language used in meetings Delivery Mode The course will be delivered through a series of lectures and seminars Students are required to attend lectures and associated seminars Trainers will lead the seminars. Delivery Lectures Seminars Course Evaluation Coursework Final Examination 40 60 36 Hours 15 Hours

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References 1. Dan OHair, Dan O and Dixon L.D. (2002), Strategic Communication in Business and the Proffessions, Houghton Mifflin Company 2. Barnes S.B (2002), Computer Mediated Communication: Human to Human Communication Across the Internet, Ally & Bacon 3. Vicker Lauren & Hein R (1999), The Fast Forward MBA in Business Communication, Wiley 4. Bell Arthur H and Smith D.M.(1999), Management Communication, Wiley 5. OHair Dan, Dan O and Dixon L.D.(2002), Strategic Communication in Business and the Professions, Houghton Mifflin Company

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SECOND SEMESTER COURSES

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IT101 Income Taxation II (4 units)


Course Description This course provides the students with a clearly written, easily understandable step-by-step approach to income tax liability determination base upon real life illustrations, and sample computations that bring tax preparation vividly to life. The course clearly explains income tax laws and regulations, teaching students their correct application in actual practice. Course Objectives At the end of the course, students will be able to: 1. Apply enforcement measures to recover tax liability 2. Apply income tax regulations to handle difficult taxpayers. 3. Compute interest and penalties upon defaulting. 4. Enumerate withholding taxes. Course Modules Module 1.Income Tax Debt Management. Learning Units 1. Due taxes and overdue taxes 2. Causes of over due taxes 3. Write off procedures 4. Powers of the Commissioner 5. Powers of the Minister 6. Case studies Module 3.Recovery of Tax Learning Units 1. Untraceable income taxpayers 2. Income taxpayers in other jurisdictions 3. Taxpayers under objections Module 4. Withholding taxes Learning Units 1. Withholding from investment returns, service fees and contract payments case studies. 2. Nature of withholding taxes defaulters and use of extra efforts

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3. Final and non-final withholding payments 4. Withholding by employers 5. Withholding tax rates to resident and non-resident persons 6. Information gathering and dissemination: 7. Collection and enforcement procedures 8. Powers of the Commissioner Delivery Mode The course will be delivered through a series of lectures and seminars. Students are required to attend lectures and associated. Trainers will lead the seminars. Questions to guide the seminars will be made available to the Students. Delivery: Lectures 48 hours Seminars 20 hours Course Evaluation Coursework 40 marks Examination 60 marks References 1. The United Republic of Tanzania 2004,Government Printer, DSM (2004), Income Tax Act,

2. Whittenburg, Altus Buller. (2004), Income Tax Fundamentals, 22 nd edition. South Western College, USA. 3. Sally M.Jones, (2000), Principles of Taxation, McGraw-Hill, USA. 4. Richard A. Musgrave (1989) Public theory and practice, Fifth edition, McGraw Hill, USA. 5. The United Republic of Tanzania, Skills and Development Levy (SDL) Act, 2000 Government Printer, DSM.

VT 101 Value Added Taxation II (4 units)


Course Description This course provides the students with skills and knowledge on how to process VAT repayments and refunds as well as assessment and enforcement. The course helps the students to understand who is the partial

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exempt trader, why assessments are being raised and how VAT debts are being enforced. This course covers the concepts of VAT repayment and refunds, partial exemption and VAT assessment and enforcement. Course Objectives At the end of the course students will be able to: 1. 2. 3. 4. 5. Describe how a repayment claim arises. Explain how VAT refund claims to diplomats, religious organization and donor-funded projects are processed. Demonstrate how VAT refunds to VAT registered traders are dealt with. Explain the significance of partial exemption in the VAT system. Describe the retail scheme and control verification to registered traders

Course Modules Module 1. 1. 2. 3. 4. Module 2. 1. 2. 3. 4. Module 3. 1. 2. 3. 4. VAT Repayments and Refunds. The meaning of excess credit under VAT. Types of repayments under VAT system Refunds to diplomats and diplomatic missions. Refunds to other VAT relieved persons. Assessments and Enforcements. Assessment for non-fillers under VAT system. Assessment for under declaration of Tax under VAT system. Calculation of penalty and interests for VAT assessment. Enforcement measures under VAT system. Introduction to Partial Exemption. The concept of a partial exempt trader. Two methods of VAT apportionment. Advantages and Disadvantages of method 1 and 2. Calculation of deductible input tax using method 1 and 2. Learning Units.

Learning Units.

Learning Units.

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Module 4: Retail Scheme Leaning Units 1. 2. 3. 4. Definitions of retail scheme The purpose of retail scheme Record keeping requirements under the retail scheme Methods used (method 1 and 2)

Module 5: Control Verification Leaning Units 1. 2. 3. 4. Objective of control visits Legal provisions for control visits Purpose of control visits Control verification plan

Delivery Mode The course will be delivered through a series of lectures and seminars. Students are required to attend lectures and associated seminars. Trainers will lead the discussions. Delivery: Lectures Seminars Course Evaluation Coursework Examination References 1. Atii S. Chamberlain & Bradley P. (2003), Tolleys VAT for Charities and Other Voluntary Organisations, LexisNexis, Thomson Litho Ltd, East Kilbride, Scotland -England Schenk Alan & Oldman O. (2001), Value Added Tax: A comparative approach with material and cases, Transnational Publishers Incorporated. VAT Communications Team (2000), VAT: The VAT Guide A Guide to the Main VAT Rules and Procedures, HM Customs and Excise, London 40 marks 60 marks 48 hrs. 20 hrs

2.

3.

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4. 5.

Carl Shamp Gerardo Sicateds (1997), Value Added Taxation in developing countries Relevant Statutes

CU 101 Customs Procedures II (4 units)


Course Description: This course lays the foundation for the students to understand and apply the principles and regulations related to Customs operations. It gives the students skills and knowledge on performing day-to-day activities on customs control and collection of Government Revenue. This course covers the concepts of tariff classification, customs valuation, duty relief, ship stores and passenger clearance procedures. Course Objectives: At the end of the course the students will be able to: 1. 2. 3. 4. 5. Classify goods according to tariff classification and harmonized system. Determine the value of goods for customs purpose. Ascertain organizations and institutions entitled to duty relief. Explain the conditions of granting relief. Clear passengers as fast as possible

Course Modules: Module 1: Tariff Classification - Harmonized System Learning Units 1. 2. 3. 4. 5. The historical background. Structure of harmonised system. Interpretative rules and explanatory notes. Undertake tariff classification. General interpretative rules.

Module 2: Customs Valuation Learning Units 1. Background to the Customs valuation. 2. Customs valuation systems. 3. Customs valuation methods

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4. Determination of Customs value. Module 3: Duty Relief Learning Units 1. Persons, organisations and institutions liable to duty relief. 2. Conditions for granting relief. 3. Categories of relief. Module 4: Ship Stores Learning Units 4. 5. 6. Control of ships stores. Examination of ships stores. Sealing of ships stores.

Module 5: Passenger Clearance Procedures Learning Units 1. 2. 3. 4. Categories of passengers. Passenger baggage. Baggage concessions. Search of passengers.

Delivery Mode The course will be delivered through a series of lectures and seminars. The students are required to attend lectures and associate seminars. Delivery Lectures Seminars Course Evaluation. Coursework Examination References 1. Tilly, Baker (2002) Dealing with Customs & Excise: Administration, Appeals, Disputes and Investigation, Tolly Publishing. 40 marks 60 marks 48 hrs 20 hrs

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2. 3. 4.

Mc Farlar, Gavin (1988) Customs & Excise Cases (Criminal Law Library), Waterlow. Glick, Leslie A. (1997). Guide to United States Customs and Trade Laws After the Customs Modernization Act. Keen, Michael (2003), Changing Customs: Challenges and Strategic for Reform of Customs Administrations. International Monetary Fund Relevant Statutes

5.

CU 102 Customs Procedures III (4 units)


Course Description This course provides the students with essential knowledge and skills on Customs office practice. This course covers boarding of vessels and aircraft, entry of imports, baggage examination, examination of imports and claim procedures. Course Objectives At the end of the course the students will be able to: 1. 2. 3. 4. 5. 6. Explain the procedures pertaining to report inwards of vessels, aircrafts and vehicle. Apply procedures for boarding of Vessels and Aircraft. Examine imported goods. Fill various Customs forms. Maintained records and kept up to date. Illustrate claim procedures.

Course Modules: Module 1: Boarding of Vessels and Aircraft. Learning Units 1. 2. 3. 4. 5. Completing of customs documents. Clearance procedures. Procedures of compilation of ships file. Accounting and Sealing of ships stores. Dealing with irregularities.

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Module 2: Entry of Imports: Learning Units 1. 2. 3. 4. Receipts, checking and passing or reject of importation documents. The documentary procedure designed for the control of imports. Types and code numbers of entries and other importation documents. Importation papers.

Module 3: Baggage Examination: Learning Units 1. 2. 3. 4. Definition of passengers baggage, personal and household effects. Control of baggage from the ship or aircraft to the baggage hall. Purpose of baggage examination for in coming and out going passengers. Laid down Procedures for the clearance of accompanied and unaccompanied baggage.

Module 4: Examination of Imports. Learning Units 1. 2. 3. 4. 5. Examination of imported goods. Stopping of entries for examination. Scales of examination of various types of goods. Methods and extent of physical examination. Effecting alterations.

Module 5: Claims Procedures. Learning Units 1. 2. 3. 4. Rebate. Refund Remission Duty drawback

Delivery Mode. The course will be delivered through a series of lectures and seminars. The students are required to attend lectures and associated seminars.

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Delivery Lectures Seminars Course Evaluation: Course work Final Exams References: 1. William J. (2003) Customs & Excise: Trade production and consumption in England 1640-1845, Ashworth, Oxford University Press London. Lasok, Dominik (1997). The Trade and Customs Law of the European Economic Community Glick, Leslie A. (1997). Guide to United States Customs and Trade Laws after the Customs Modernization Act Keen, Michael (2003), Changing Customs: Challenges and Strategic for Reform of Customs Administrations, International Monetary Fund. Relevant Statutes 40 60 48 hrs 20 hrs

2. 3. 4.

5.

IT 102 Elementary Tax Accounting (3 units)


Course Description This course provides students with knowledge on tax law and application of accounting principles. The course helps students merge the taxation and accounting principles in ascertaining taxable income of small taxpayers. This course covers interpretation of specific provision of the tax statute, cases involving incomplete records of accounting and application of the same to taxpayers returns of income so as to arrive at correct profits. Course Objectives At the end of the course, Students will be able to: 1. 2. 3. Compute the income tax liability from incomplete records. Prepare cash and bank reconciliation in order to uncover tax evasion and avoidance practice inherent in simple accounts. Convert incomplete records into trading, profit and loss accounts and balance sheet for the purpose of determining taxable income.

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4.

Use checklists or lead sheets to conduct desk audit involving presumptive case.

Course Modules Module 1.Concepts and Definitions Learning Units 1. Incomplete records 2. Turnover 3. Basis of taxation for incomplete records 4. Taxation and accounting Module 2. Incomplete Records Learning Units 1. Ascertainment of sales 2. Ascertainment of purchases 3. Preparation of cash and bank reconciliation 4. Preparation of statements of affairs 5. Preparation of trading, profit and loss accounts and balance sheet accounts. Module 3. Simple Record Keeping Learning Units 1. Single entry system 2. Accounting equation 3. Double entry system 4. Cash methods 5. Accrual methods Module 4. Desk Audit for Presumptive Cases Learning Units 1. Meaning of basic concepts 2. Lead sheets 3. Ratios 4. Determination of Turnover

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Delivery Mode The course will be delivered through a series of lectures and seminars. Students are required to attend lectures and associated seminars. Trainers will lead the seminars. Questions to guide the seminars will be made available to the Students. Delivery: Lectures 36 hours Seminars 15 hours Course Evaluation Coursework 40 marks Examination 60 marks References 1. The united Republic of Tanzania (2004), Income Tax Act, 2004,Government, printer, DSM 2. Wood, Frank, Allan, (2002 Business Accounting 1. Ninth edition) Pearson Education Ltd, Edinburgh Gate, Great Britain. 3. Sally M. Jones, (2000) Principles of Taxation, McGraw-Hill, USA. 4. Musgrave & Alan B, (1989), Public Finance in theory and practice,. Fifth edition, McGraw Hill. USA. 5. Wild, John J. (2000) Financial Accounting Information for decisions USA.

RM 100 Field Project (6 units)


The objectives of the project are to familiarize students with the practical dayto-day operations of a tax office thereby involving them in addressing a real life tax office administration problem during their field attachment. Before going for field attachment, each student will select an approved tax administration theme to work on and submit a formal report before the end of the second semester. The Principal Academic Officer shall publish detailed guidelines on the format and substance of the report as well as related procedures at the beginning of the academic year.

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QM 101 Business Mathematics and Statistics (3 units)


Course Description This is a foundation mathematical course that lays the foundation to enable participants tackle courses requiring a mathematical background. The course exposes participants to elementary mathematical and statistical operations. The course covers basic algebra and elementary properties of sets, elementary functions, indices, sequences and series, elements of choice and chance, inequalities, differential and integral calculus as well as data presentation and interpretation, simple linear regression analysis and fundamentals of linear programming. Course Objectives The course enables participants to: 1. Apply statistical analysis techniques such as elements of choice and chance in day to day activities 2. Present statistical data in graphs, tables and charts as well as Interpret results of statistical computation 3. Apply simple statistical analysis 4. Use simple linear regression equations to do forecasting Course Modules Module 1. Inequalities Learning Units 1. Inequality equations 2. Foundations of linear programming 3. Use of models Module 2. Differential and Integral Calculus Leaning Units 1. Graphs and derivatives of algebraic functions 2. Differentiation of sums, products and quotients 3. The chain rule 4. Application of maxima and minima 5. Integral calculus

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Module 3. Describing Data Leaning Units 1. Displaying data (frequencies charts etc.) 2. Summarizing data (mean, mode, variance standard deviation etc.) Module 4. Measuring Uncertainty Learning Units 1. Introduction to probability 2. Combining events 3. Conditional probability 4. Joint probabilities Module 5. Linear Regression and Correlation Analysis Learning Units 1. Fundamentals of Simple linear regression and correlation analysis 2. The scatter diagram 3. Prediction using the linear regression line 4. Hypothesis testing in linear regression 5. Spearmans rank correlation 6. Elements of Multiple regression Delivery Mode The course will be delivered through a series of lectures and seminars amounting to 34 hours i.e. 2 hours of lecture time and 1 hour of seminar per week. During the seminars, participants will go through guided practice questions. The course carries three credit units Duration Lectures Seminars Course Evaluation Coursework Final Examination 40 60 36 Hours 15 Hours

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References 1. Aczel, A. (1999), Complete Business Statistics, 3rd Ed., Richard D. Irwin, Inc. Homewood, Illinois. Aczel, Amir, D. (1999), Complete Business Statistics, (Forth Edition), Irwin/McGraw-Hill International Editions, Singapore. 2. Ame, A.M. (2004), Quantitative Methods Course Material, Faculty of Commerce and Management, University of Dar es Salaam 3. Baradyana, J. S. and Mwasele, S.L. (2000), Quantitative Techniques Students Manual, NBAA. 4. Larson, R.E. & Bruce, H.E. (1991), Finite Mathematics and Calculus, D.C. Health and Company, Lexington, Massachusetts, Toronto 5. Lipschytz, S. (1986), Theories and Problems of Finite Mathematics, McGraw Hill Book Company, London 6. Runyon, R. P. and Haber A. Business Statistics, (1997) Richard D. Irwin, Inc. Homewood, Illinois.

CS 101 Computer Skills II (3 units)


Course Description This course provides a more comprehensive training on use of computers and borrows more understanding from the basic computer skills course CS100. The course is designed to cover the role of information in organizations, introduction to information and communication technology, overview of computer hardware and software, working with personal computers, basic of data processing, data information security and network system. Course Objectives At the end of the course students will be able to: 1. Explain the role of information system in organization 2. Apply advanced features of the Microsoft office packages 3. Describe computer hardware and soft ware 4. Fetch and download useful information from various sites 5. Safeguard the computers against hazards including viruses Course Modules Module 1: The Role of Information in Organization Learning Units 1. 2. Definition of information Types of information

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3.

The need for information in organization

Module 2: Advanced functions and Features of Microsoft word Learning Units 1. 2. 3. 4. Creating table of contents and indexes Protecting documents & creating templates and forms Addressing envelops and creating address labels Importing and applications exporting documents across other office

Module3. Advanced Features of Microsoft Excel Learning Units 1. 2. 3. 4. 5. 6. 7. Worksheet and workbook security Simple macros Displaying and printing formulas Financial, statistical functions and date and time functions Database functions Inserting an Excel worksheet into Word document Inserting a graphic into a worksheet

Module 4. Communications and Networks Learning Units 1. 2. 3. 4. 5. 6. Uses of communications Communication channels The Internet The World Wide Web Internet services Network computers

Module 5: Security and Privacy Learning Units 1. 2. Computer security & privacy of information Internet Security and privacy issues

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Delivery Mode The course will be delivered through lectures and practices. It is conducted on the hands-on basis. Students are required to participate actively. Duration: Lecture Seminars: Course Evaluation Coursework Final examination References: 1. 2. 3. 4. 5. Microsoft Corporation, Microsoft Corporation (2003) Microsoft Office 2003 Resource Kit, Microsoft Press, Bk&CD-Rom edition Training Solutions Inc. (2003) Microsoft Office Access 2003 Step by Step, Microsoft Press Bott, Woody, Leonhard W. (2003). Special Edition Using Microsoft Office 2003, Pearson Education Bott, Woody, Leonhard (2003). Special Edition Using Microsoft Office 2003 Matt Bishop (2004), Introduction to Computer Security, AddisonWesley 40% 60% 36 hours 15 hours

MG 102 Communication Skills II (3 units)


Course Description The course exposes students to communication skills and also enables them to communicate effectively. It covers what effective communication is all about, the communication process, written and oral communication, searching for jobs and report writing. The course emphasizes on summarizing, notes taking, letter writing and memorandum writing as well as facilitation of official meetings and interviews, case writing. Course Objectives The course enables students be able to: 1. Construction official letters and memorandums 2. Summarize cases and case reports 3. 4. Illustrate the proceedings of meetings and workshops Outline the process of carrying interviews

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5.

Perform referencing function and procedures

Module 1. Business Letters and Memorandum Writing Learning Units 1. Qualities of a good business letter 2. Types of business letters adjustment letters) (orders, acknowledgements, claims,

3. Memorandum layout, type, language and style Module 2. Oral and Non-Verbal Communication Learning Units 1. Difference between oral and written communication 2. Business presentations and discussions 3. Types of presentation 4. The presentation process (stages, factors presentation, style, delivery of presentation) 5. Non-verbal communication (role, elements, culture) Module 3. Business Meetings Learning Units 1. Aims and objectives of business meetings 2. Types of meetings (information sharing, problem solving) 3. Planning the meeting (pre-meeting, post-meeting, notice of a meeting, role of chairperson, role of the secretary) 4. Language use in meetings Module 4. Interviews governing the

Learning Units 1. The nature of interviews 2. Types of interviews and selection, information gathering 3. Planning the interview (preparation, conducting, post-interview stage)

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Module 5. Job Search Leaning Units 1. Carrier planning 2. Self analysis 3. Job search techniques 4. Preparing a curriculum vitae 5. Writing an application letter Module 6. Analysing Cases and Writing Case Reports Learning Units 1. What a case is 2. Objectives of case reports 3. Components/contents of a case report 4. Analysis of a case report 5. Language use Delivery Mode The course will be delivered through a series of lectures and seminars Students are required to attend lectures and associated seminars Trainers will lead the seminars Delivery Lectures Seminars Course Evaluation Coursework Final Examination References 1. Applicable Not (Na) (2003), Business Communication (Harvard Business Essentials), Harvard Business School Press 2. Hiltz Starr Roxanne and Turoffm (1993), Network Nation Revised Edition: Human Communication Via Computer, The MIT Press 3. Friedman S. and Friedman S. (2003), Meeting and Events Planning for Dummies, Hungry Minds Inc 40 60 36 Hours 15 Hours

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4. O Liu Alred Walter E. (2002), The Business Writers Companion (3rd edition), Bedford / St. Martins 5. Underwood Tom (1994), Wuzzles for Presenters: Stretching Exercises for the Mind, Jossey Bass Inc Pub

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