On successful completion of this course, students will be able to: Explain the difference between accounting and tax accounting, and also basic principles of tax accounting; Explain tax accounting for assets; Explain tax accounting for liabilities and equities; Explain tax accounting treatment for specific transactions; Prepare fiscal reconciliation for annual tax return reporting.
- Accounting vs taxation regulation;
- Basic principles of tax accounting;
- Current assets accounting;
- Fixed assets accounting;
- Revaluation and business combination;
- Intangible assets accounting;
- Liabilities, investments, equites and foreign currency accounting;
- Income taxes accounting;
- Rent and construction accounting;
- VAT and Tax on luxury goods accounting;
- Expenses and loss compensation;
- Fiscal reconciliation.
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