Accounting with an Emphasis on Business Taxation
Introduction
The training Course “ACCOUNTING WITH EMPHASIS ON BUSINESS TAXATION” is structured into two self-contained Teaching/Thematic Units, each lasting four months. The Course covers, both theoretically and in practice, the completion of and familiarisation with the personal income tax return, the forms submitted with it, the supporting documents required for the recognition of any income tax exemptions, and the detailed tax guide for each tax year. The Course also deals with topics such as: a) gathering the relevant information (i.e. the key tax and other related regulatory provisions) that determines the scope of income tax obligations (theoretical approach); b) organising and presenting this information by individual area of taxation, so that it is easier both to look up and to apply (from theory to practice); and c) presenting practical examples and highlighting special issues (practical dimension). Overall, the Course helps trainees acquire a basic knowledge of income taxation for natural and legal persons.
Units
The aim of the Teaching Unit “Business Tax Issues” is for trainees to acquire comprehensive knowledge, excellent information and the ability to understand all the individual characteristics governing the tax provisions applicable to legal persons. Through the wealth of examples, exercises and case studies based on real data included in the Educational Material, the topics covered are expected to be approached in an easy and comprehensible way. Trainees are also given the opportunity to approach, both theoretically and in practice, the legislative provisions on the taxation of inventories and receivables, the distribution of profits, transfers of shares and company holdings, and business transformations.
The aim of the Teaching Unit “Current Issues in Accounting, Tax and Labour Legislation” is for trainees to acquire comprehensive knowledge, thorough information and an understanding of all the individual features governing modern financial accounting and tax and labour legislation.
Educational Material