Taxation
Complete academic course guide, syllabus breakdown, grading criteria, and exam preparation tips for ACC402 (Taxation) at Delta State University (DELSU), Abraka.
Course Overview & Scope
ACC402 (Taxation) is a core undergraduate module offered in the first Semester of the 400 Level curriculum at Delta State University. Carrying 3 credit units, it is designed to ground students in fundamental academic principles and prepare them for higher-level departmental specializations.
Students registered for this course are evaluated through continuous assessments, theoretical tests, practical applications (where applicable), and a comprehensive end-of-semester written examination. Meeting attendance and test requirements is compulsory for academic progression.
Detailed Course Outline & Syllabus
The lecture series and semester examination for ACC402 are structured around the following core academic modules:
Principles of Nigerian taxation
Essential theoretical concepts, class discussions, and exam question focal points.
personal income tax computation
Essential theoretical concepts, class discussions, and exam question focal points.
companies income tax
Essential theoretical concepts, class discussions, and exam question focal points.
and capital gains tax.
Essential theoretical concepts, class discussions, and exam question focal points.
Assessment & Grading Structure
Delta State University evaluates performance in ACC402 through two mandatory components totaling 100 marks:
Mid-semester tests (15 marks), class assignments / practicals (10 marks), and lecture attendance register (5 marks).
Comprehensive written or CBT examination covering all syllabus modules scheduled during exam week.
5.0 CGPA Quality Points Matrix for ACC402 (3 Units)
| Score Range | Grade | Grade Point | Total Quality Points (QP) | Classification |
|---|---|---|---|---|
| 70% – 100% | A | 5.0 | 15.0 QP | Excellent / First Class |
| 60% – 69% | B | 4.0 | 12.0 QP | Very Good / Second Class Upper |
| 50% – 59% | C | 3.0 | 9.0 QP | Good / Second Class Lower |
| 45% – 49% | D | 2.0 | 6.0 QP | Fair / Third Class |
| 40% – 44% | E | 1.0 | 3.0 QP | Pass Threshold |
| 0% – 39% | F | 0.0 | 0.0 QP | Fail / Must Carry Over |
How to Score an 'A' in ACC402
Work through full tax computation questions end to end rather than isolated reliefs — sequencing errors cost the most marks.
ACC402 Past Questions Vault
Practice ACC402 Exam Questions
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