Taxation and Auditing Practices in Agribusiness


The aim of this course is to develop knowledge and understanding of the core areas of tax related to agriculture business and their employees. Core areas include explanation of Ghana’s tax system, computation of corporation tax liabilities, income tax liabilities for employees, sole traders and partnership business. Explanation and application of principles of Value Added Tax (VAT), impact of SSNIT contribution on employees, employers and self-employed. This course also aims at developing fundamental knowledge necessary for auditing. It provides basic coverage of audits and related attest assurance and other services performed by certified accountants. It emphasises auditing of financial statements, standards, procedures and the selection and composition of the appropriate audit report.