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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
Język prowadzenia: angielski
Rodzaj przedmiotu:

obowiązkowe
specjalnościowy

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
Wybrany podział planu:


powiększ
zobacz plan zajęć
Typ zajęć: Konwersatorium, 30 godzin więcej informacji
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
Wybrany podział planu:


powiększ
zobacz plan zajęć
Typ zajęć: Konwersatorium, 30 godzin więcej informacji
Koordynatorzy: Renata Sokołowska
Prowadzący grup: Renata Sokołowska
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
Rodzaj przedmiotu:

(tylko po angielsku) Seminar

Tryb prowadzenia:

(tylko po angielsku) Conversation

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)

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

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

Opisy przedmiotów w USOS i USOSweb są chronione prawem autorskim.
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.