Association of Taxation Technicians Singapore (ATTS)

Diploma in Taxation Course Syllabus

PAPER 1: PRINCIPLES OF ACCOUNTS

  • Nature, Principles & Scope of Accounting
  • Fixed Assets
  • Control Accounts
  • Non-trading Organisation
  • Interpretation of Accounts
  • Introduction to Final Accounts
  • Books of Prime Entry
  • Correction of Error
  • Partnership Accounts (I) & (II)
  • Cashflow Statements
  • Ledger Accounting (I) & (II)
  • Cash book & Bank Reconciliation
  • Incomplete Records
  • Limited Company Accounts
  • Appreciation of Group Accounts

PAPER 2: PRINCIPLES OF BUSINESS ORGANISATION

  • Management & Organisation
  • Business Policy
  • Human Resource Management
  • Production
  • Information Technology & Management Services
  • Managing Organisational Change & Development
  • Management Thought & Philosophy
  • Management Structure
  • Leadership & Motivation (I) & (II)
  • Purchasing
  • Organisations, Management & the Networked Enterprise
  • Economics & The External Environment
  • Nature of Organisations
  • Control & Co-ordination
  • Marketing & Distribution (I) and (II)

PAPER 3: PRINCIPLES OF LAW

  • Introduction to Business Law
  • Intellectual Property Law
  • Liquidation
  • Types of Business Organisations in Singapore
  • Law of Contracts
  • Company Law
  • Legal Personality & the Nature of a Limited Company
  • Special Contracts
  • Capital & Financing of Companies

PAPER 4: BASIC TAXATION (Certificate in Basic Taxation Syllabus)

  • Income Tax Overview & Administration
  • Deduction of Expenses
  • Individual Taxation
  • Basic Tax Concepts
  • Wear & Tear Allowances
  • Taxation of Partnerships & Partners
  • Income (including Deemed & Exempt Income)
  • Taxation of Companies

PAPER 5: ADVANCED TAXATION (Certificate of Advanced Taxation syllabus)

  • Taxation of Companies
  • Taxation of Overseas Income
  • Tax Planning
  • Goods & Services Tax
  • Economic Expansion Incentive Act
  • Income Tax on Other Types of Entities
  • Stamp Duty

 

 
 
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