ACCA PER query – 15: Tax computations and assessments

Hi all,

I need some help with differentiating between a couple of different elements of the performance objective “15: Tax computations and assessments”. The two elements in question here are:

“b – Prepare or contribute to the computation of tax for individuals or single companies, groups or other entities.”

and

“c – Prepare or contribute to the assessment of tax for individuals or single companies, groups or other entities.”

Could someone please explain to me the difference between the words computation and assessment in the context of these two separate elements? I just need to be able to understand how these elements differ so that I may be able to submit my experience for these in the correct manner.

Thanks