TAX accounting SPEC: Accounting and Finance ACCA [FAB5SE03FA-Z19]
Semestr zimowy 2020/2021
Konwersatorium,
grupa nr 1
Przedmiot: | TAX accounting SPEC: Accounting and Finance ACCA [FAB5SE03FA-Z19] | ||||||||||||||||||||||||||
Zajęcia: |
Semestr zimowy 2020/2021 [2020Z]
(zakończony)
Konwersatorium [K], grupa nr 1 [pozostałe grupy] |
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Termin i miejsce:
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Terminy najbliższych spotkań:
Kliknij w datę by zobaczyć tygodniowy plan z zaznaczonym spotkaniem. |
Wszystkie zajęcia tej grupy już się odbyły - pokaż terminy wszystkich spotkań.
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Liczba osób w grupie: | 26 | ||||||||||||||||||||||||||
Limit miejsc: | (brak danych) | ||||||||||||||||||||||||||
Zaliczenie: | Egzamin/zaliczenie na ocenę/zal w skali zal-std2 | ||||||||||||||||||||||||||
Prowadzący: | Renata Spicak | ||||||||||||||||||||||||||
Literatura: |
(tylko po angielsku) http://www.accaglobal.com/russia/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/past-exam-papers/poland.html https://accace.com/tax-guideline-for-poland/ https://core.ac.uk/download/pdf/157778844.pdf https://www.sciencedirect.com/science/article/pii/S2212567115007121 www.mf.gov.pl www.kas.gov.pl |
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Zakres tematów: |
(tylko po angielsku) 1. Introduction of taxes in the world and in Poland. The concept of tax. 2. Tax functions and classifications. Tax construction 3. Assumptions of the tax system in Poland. 4. Tax ordinance – terms and duties. 5. Tax inspection. 6. Tax administration. 7. Tax rules and deadlines set out in the Tax Code. 8. Tax proceedings, tax inspection and verification activities. Appeal procedures. 9. Tax interpretations - individual and general. 10. The role of the National Tax Information. 11. Tax law in Poland and EU. 12. Comparison of tax systems in PL, EU, selected European countries and in the USA. 13. Personal income Tax – rules, scope 14. Calculation of renumeration in each form of employment and calculation of employer’s costs. 15. Tax free amount and tax allowances. 16. Calculation of PIT depending in business activity 17. Corporate income Tax – rules, scope 18. The concepts, essence and scope of tax accounting. 19. Differences in recognizing revenues in tax and balance sheet accounting. 20. Differences in the recognition of costs in tax and balance sheet accounting. 21. Differences in the recognition of the financial result in tax and balance sheet. 22. Records used in tax. 23. Deferred tax. 24. Settlement of income tax depending on the form of taxation. 25. Avoiding double taxation. 26. Final exam |
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Metody dydaktyczne: |
(tylko po angielsku) Teams (on-line), laptop, presentations, support materials provided by the lecturer in Platon |
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Metody i kryteria oceniania: |
(tylko po angielsku) Written exam (90%), activity (10%). Attendance at the classes is obligatory. Possibility to pass the ACCA F6 exam. |
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Uwagi: |
FA-B5SE/RRF/1 |
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.