Tax Accounting SPEC: Financial analyst
Informacje ogólne
Kod przedmiotu: | FAM3SE05FA-Z19 |
Kod Erasmus / ISCED: | (brak danych) / (brak danych) |
Nazwa przedmiotu: | Tax Accounting SPEC: Financial analyst |
Jednostka: | Kierunek-FiR |
Grupy: | |
Strona przedmiotu: | https://nkreports.com/questions/ |
Punkty ECTS i inne: |
5.00
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Język prowadzenia: | angielski |
Rodzaj przedmiotu: | obowiązkowe |
Tryb prowadzenia: | zdalnie |
Założenia (opisowo): | (tylko po angielsku) Knowledge of the basic economic issues, in particular the tax system. |
Skrócony opis: |
(tylko po angielsku) The aim of the course is to provide students with in-depth knowledge of selected financial topics, concerning the speciality chosen by the student and to demonstrate the basic skills and competences necessary to conduct the analysis of income and expenses, in accordance with the principles of tax accounting. |
Pełny opis: |
(tylko po angielsku) Below a list of topics covered during the semester: 1. Subject and tasks of tax accounting, 2. goals of tax accounting 3. Income and expenses according to balance sheet and tax law 1 1 4. Income taxation being self entrepreneur in Poland 5. VAT issues being self entrepreneur in Poland 6. Fixed assets according to balance sheet and tax law 7. Records in personal income tax and corporate income tax 8. Depreciation and amortization |
Literatura: |
(tylko po angielsku) Act on Tax ordinance Act on PIT tax Act on CIT tax Act on VAT tax https://fitsmallbusiness.com/small-business-bookkeeping-accounting-the-ultimate-guide https://core.ac.uk/download/pdf/157778844.pdf https://www.sciencedirect.com/science/article/pii/S2212567115007121 |
Efekty uczenia się: |
(tylko po angielsku) KNOWLEDGE 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 P7U WG 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 SKILLS 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 P7S UU 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 SOCIAL COMPETENCES 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 P7S KK 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 P7S KR |
Metody i kryteria oceniania: |
(tylko po angielsku) written exam (90%), activity (10%). Attendance at the classes is obligatory. |
Zajęcia w cyklu "Semestr zimowy 2019/2020" (zakończony)
Okres: | 2019-10-01 - 2020-02-16 |
Przejdź do planu
PN K
WT ŚR CZ PT |
Typ zajęć: |
Konwersatorium, 30 godzin
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Koordynatorzy: | Nicolas Levi | |
Prowadzący grup: | Nicolas Levi | |
Strona przedmiotu: | http://NK | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Egzamin/zaliczenie na ocenę/zal w skali zal-std2
Konwersatorium - Egzamin/zaliczenie na ocenę/zal w skali zal-std2 |
Zajęcia w cyklu "Semestr zimowy 2020/2021" (zakończony)
Okres: | 2020-10-01 - 2021-02-19 |
Przejdź do planu
PN K
WT ŚR CZ PT |
Typ zajęć: |
Konwersatorium, 30 godzin
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Koordynatorzy: | Renata Spicak | |
Prowadzący grup: | Renata Spicak | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Egzamin/zaliczenie na ocenę/zal w skali zal-std2
Konwersatorium - Egzamin/zaliczenie na ocenę/zal w skali zal-std2 |
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Rodzaj przedmiotu: | (tylko po angielsku) Seminar |
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Tryb prowadzenia: | (tylko po angielsku) Conversation |
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Skrócony opis: |
(tylko po angielsku) The aim of the course is to provide students with in-depth knowledge of selected financial topics, concerning the speciality chosen by the student and to demonstrate the basic skills and competences necessary to conduct the analysis of income and expenses, in accordance with the principles of tax accounting. |
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Pełny opis: |
(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 |
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Literatura: |
(tylko po angielsku) Act on Tax ordinance Act on PIT tax Act on CIT tax Act on VAT tax https://fitsmallbusiness.com/small-business-bookkeeping-accounting-the-ultimate-guide https://core.ac.uk/download/pdf/157778844.pdf https://www.sciencedirect.com/science/article/pii/S2212567115007121 |
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.