Sp.OZHG - Hotel and Restaurant Enterprise Financing-spec:Hotel and Restaurant Management

To develop knowledge and skills relating to Hotel and Restaurant Enterprise Financing.

This syllabus introduces candidates to taxation and provides the core knowledge of the underlying principles and major technical areas of taxation, as they affect the activities of individuals and businesses.

In this syllabus, candidates are introduced to rationale behind and functions of hotel and restaurant enterprise financing. The syllabus considers separate financial statements and taxes that accountant need to obtain detailed knowledge of, such as income tax from self-employment, employment and investments corporate income tax liability of companies social security and health insurance contribution liabilities of both, employed and self-employed,

To develop knowledge and skills relating to Hotel and Restaurant Enterprise Financing.

This syllabus introduces candidates to taxation and provides the core knowledge of the underlying principles and major technical areas of taxation, as they affect the activities of individuals and businesses.

In this syllabus, candidates are introduced to rationale behind and functions of hotel and restaurant enterprise financing. The syllabus considers separate financial statements and taxes that accountant need to obtain detailed knowledge of, such as income tax from self-employment, employment and investments corporate income tax liability of companies social security and health insurance contribution liabilities of both, employed and self-employed, persons.

ustawa o podatku dochodowym od osób prawnych

ustawa o podatku dochodowym od osób fizycznych

ustawa o podatku od towarów i usług

ustawa o rachunkowościMicherda B. (red.) Prawo bilansowe a prawo podatkowe, Difin, Warszawa 2007,

Cebrowska T. Rachunkowość finansowa i podatkowa, Wydawnictwo Naukowe PWN, Warszawa2005,

Kosacka-Olszewska D., Olszewski B. Instrukcja VAT Zakupy z zagranicy 2016 DK Doradcto Sp. z o.o. 2016www.mf.gov.pl

Has basic knowledge of the accounting system, its functions, types, rules and techniques of accounting international accounting standardsHas basic knowledge on taxes and sets thereof, the role of taxes in public budgets and on budgets of entities paying their taxes, on tax strategies, consequences of tax ‘overload’ on the legal aspect of taxesHas skill to apply the rules of accounting, bookkeeping and preparing financial statements, to make use of their accounting knowledge in operational and strategic decisions of enterprises and other organisations (economic units).Is able to distinguish tax from other levy instruments, to understand the factors affecting the construction of taxes and sets thereof, to determine and assess the basic tax strategies and effects thereof.Is able to recognise the problems related to execution of the profession of financier, banker, and accountant.Is able to formulate opinions in economic (financial, banking, tax, accounting), social as well as worldview issues.

participation in classe