Tax Accounting
SPEC:
Financial analyst [FAM3SE05FA-Z19]
Semestr zimowy 2020/2021
Konwersatorium,
grupa nr 1
| Przedmiot: | Tax Accounting SPEC: Financial analyst [FAM3SE05FA-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: | 35 | ||||||||||||||||||||||||||
| Limit miejsc: | (brak danych) | ||||||||||||||||||||||||||
| Zaliczenie: | Egzamin/zaliczenie na ocenę/zal w skali zal-std2 | ||||||||||||||||||||||||||
| Prowadzący: | Renata Spicak | ||||||||||||||||||||||||||
| 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 |
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| 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 |
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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. |
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| Uwagi: |
FA-M3SE/RAF/1 FA-M3SE/RAF/1 |
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.
