The Higher Canadian Institute for Business

Course Report

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 The Higher Canadian Institute for Business

1. Course Data

Course Title: taxation

Course Code: ACCT 352

2. Basic Course Information

Department offering the course: Business Administration

Program (s) on which the course is given: Accounting

Academic level: 3

Semester in which course is offered: spring 2021

Course pre-requisite(s): ACCT 151

Credit Hours: 3
Contact Hours Through:
 Lecture: 3.0
 Tutorial: 1.0
 Practical: 0.0
 Total: 4

Authorization date of course specification: 1 / 7 /2021

Name of instructor(s) contributing in the delivery of the course: Dr. khaled Mohamed
Name of teaching assistant(s) contributing in the delivery of the course: Dr. Mohamed
Zaghlol

Name of course coordinator: Dr. Khaled Mohamed

Name of external evaluator:

3. Course Statistics

Number of students registered in course: 212

Students completing the course: 212
Number 212
Percentage 100 %

Results
 Pass/Fail Status

Status Number Percentage

Passed 194 91.5%
Failed 18 8.5%

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 Students’ Grading
Pass (D) Good &Very Good (B&C) Excellent (A)
Number 25 87 82
Percentage 12% 41% 38.5%

 Draw the statistic curve:

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4 - Course Teaching:
a. Topics Taught – From those specified in the Course Specification
Topics Actually Taught Total Credit Lecturer(s)
Hours
1- Introduction to types of tax systems 6 2
Salaries tax for Egyptians 2
2- 6
Salaries tax for resident and non-resident 2
3- 6
foreigner's
4- Taxes on Commercial and industrial profit 6 2

5- Taxes on non-commercial Activities 6 2

Value added tax 2
6- 6
b. Topics taught as a percentage of those specified in the course specification:
√> 85% 60 – 84% < 60%
c. Topics covered in the exams as a percentage of those taught:
√> 85% 60 – 84% < 60%

b. Topics Not Taught – From those specified in the Course Specification

Untaught Topics Reasons for not teaching topics
Nothing
1-

c. Extra Topics Taught – Not specified in the Course Specification

Topics Taught Not in the course Weeks Reasons for including

specification) these topics
1- Nothing

d. Teaching and Learning Methods Used (Just write the teaching method used only in the
course specification)
Teaching/Learning Method

› Lectures & Seminars

› Tutorials
Computer-lab Sessions
Interactive learning

› Self-learning
e-learning

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Teaching/
Learning Method
Work shop

› Group Work
Case Studies

› Presentations
Problem-based Learning
Others (Specify):

e. Student Assessment (Just write the teaching method used only in the course specification)
Assessment Method Percentage of Total Marks

Final Exams 50% 50

Midterm Exams 20% 20
Class Work: 30% 30
Attendance/participation 10% 10
Quizzes 10% 10
Assignments 10% 10
Report Writing
Case Study Analysis
Oral Presentations
Practical
Group Project
Individual Project
Total 100% 100

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f- Report shows topics

taught, ILOs used and Assessment Methods in coursework Mark’s Distribution as
per course specification

Classwork (30%)
Intended Learning outcomes Participati
Topics (ILOs) Assignme
Quiz on and Project
nt
Interaction
1. Introduction to types
of tax systems k.1, k.2 I2,I3 P2 g1.2.3
2. Salaries tax for
Egyptians k.1, k.2 I2,I3 P2g 1.2.3
3. Salaries tax for
resident and non- k.3 I2,I3P2g.1.2.3
resident foreigner's 10 10 10 0
4. Taxes on K4 I4 P3,P4 g1, g2, g3
Commercial and
industrial profit K4 I4 P3,P4 g1, g2, g3
5. Taxes on non-
commercial Activities k1,k 2 I1P1g1,g 2
6. Value added tax

5.Report of Teaching and Learning Methods for students with disabilities (if
applicable).

No. of Students Learning methods as mentioned in course specification

No student

5 - Facilities and Teaching Materials

a-List of References: Totally adequate (Up to Date)
Adequate to some extent
Inadequate

b-Teaching Aids: Totally adequate

Adequate to some extent
Inadequate

c-Raw Materials and Equipment Totally adequate

Adequate to some extent
Inadequate

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6-Administrative Constraints:
List any inadequacies:
      
      

7-Student Evaluation of the Course provided by (CIC) quality unit

Students evaluating the course:
Number     
Percentage of students registered in course      
Evaluation Category Average Weight
Course 82%
Course Material 82%
Instructor 82%
Course Management System (CMS) 75%
Teaching Assistant 74%
1. Comments from External Evaluator(s) – (If available)




2. Suggestions for Course Improvements

 Teaching Deferred tax

3. Progress on actions not completed as identified in the previous year’s action plan:
Actions Reasons
1.
2.
3.

Action Plan for developing/improving this course in the coming academic year
Person
Actions Completion Date
Responsible
Next semester The lecturer
• Teaching Deferred tax
Spring 2021 / 2022

f. Members of examination committee:

1. Dr. Khaled Mohamed
2.
3.

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 The Higher Canadian Institute for Business

Course coordinator: Dr. Khaled Mohamed

Signature:

Date: 1 / 7 / 2021

The report should be reviewed and analyzed by the committee responsible for
development of programs, courses, and Learning outcomes, discussed in the
Department Council and approved by Academic Council after each semester
completion.