Akademia Finansów i Biznesu Vistula - Centralny System Uwierzytelniania
Strona główna

Tax Accounting SPEC: Financial analyst FAM3SE05FA-Z19
Konwersatorium (K) Semestr zimowy 2020/2021

Informacje o zajęciach (wspólne dla wszystkich grup)

Liczba godzin: 30
Limit miejsc: (brak limitu)
Zaliczenie: Egzamin/zaliczenie na ocenę/zal w skali zal-std2
Literatura: (tylko po angielsku)

Act on Tax ordinance

Act on PIT tax

Act on CIT tax

Act on VAT tax




Efekty uczenia się: (tylko po angielsku)


Student has in-depth knowledge of the discipline of economics and finance and their place in the system of sciences, including a modern approach to creating economics and finance - building business relationships and producing results.

final exam


Student knows and understands the contemporary theories of economics and finance science that form the basis of structured knowledge covering key issues, including the use of these theories to build business strategies.

final exam P7S-WG, P7S WK


Student is able to plan and organize work based on the work-life balance rule, choosing a specialization and taking part in the choice of subjects to be taught, and is able to plan and perform his own research on economic and financial phenomena properly documented and correctly interpreted. Can implement lifelong learning and guide others in this area.

final exam


Student is able to use his knowledge to assess economic and financial phenomena on a national and global scale, determine the opportunities and threats resulting from them for economic entities and national economies and their mutual relations against the background of changing global conditions, solve complex and unusual problems.

final exam P7S UW


Student is ready to formulate and argue critical assessments in economic, financial, and social matters and is aware of the incompleteness and uncertainty of knowledge. He freely consults experts and understands their arguments.

final exam


Student is ready to co-organize social and business initiatives (conventions, fairs), based on ethical values and considering the social interest. The student maintains the ethos of the profession and applies the principles of ethics in the profession.

final exam P7S KO


Metody i kryteria oceniania: (tylko po angielsku)

written exam (90%), activity (10%). Attendance at the classes is obligatory.

Zakres tematów: (tylko po angielsku)

1.Presentation of the subject, literature, and the way of conducting the exam

2. The scope of tax and balance sheet accounting, with reference to the Accounting Act and National Revenue Administration

3. Case law in the field of tax accounting

4. Time and period in tax accounting

5. Difference in defining the same concepts in the balance sheet and tax law (income, cost)

6. Tax and non-tax revenues

7. Tax and non-tax costs

8. Differences between the accounting and tax results

9. Elements affecting the tax result

10. Determining the tax result and liabilities to the state budget

11. Tax corrections

12. Deferred tax

13. Costs and expenses

14. Tax records

15. Tax evidence

16. Tax audit,

17. Customs and tax control,

18. Interest calculation,

19. VAT impact on the financial result

20. Exam

Number of hours: 30 h

Metody dydaktyczne: (tylko po angielsku)

Teams (on-line), laptop, presentations, support materials provided by the lecturer in Platon

Grupy zajęciowe

zobacz na planie zajęć

Grupa Termin(y) Prowadzący Miejsca Liczba osób w grupie / limit miejsc Akcje
1 każdy poniedziałek, 19:00 - 20:55, sala Teams/Platon(online)
Renata Spicak 35/ szczegóły
Wszystkie zajęcia odbywają się w budynku:
Vistula University
Opisy przedmiotów w USOS i USOSweb są chronione prawem autorskim.
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.
ul. Stokłosy 3
02-787 Warszawa
tel: +48 22 45 72 300 https://vistula.edu.pl/
kontakt deklaracja dostępności USOSweb (2023-09-06)