Tax Accountancy 2600-MSFRz2dpfpRP

1. The subjective scope of financial accounting and income tax. Limited and unlimited tax obligation and the obligation to keep accounting books in accordance with the provisions of Polish accounting law.
2. Business activity of a natural person and income tax: sole proprietorship, partner in a civil partnership, partnership or capital company. General principles of taxation of natural persons and flat-rate income tax. The relationship between the organizational and legal form of business activity, income tax and the form of records. The so-called loads ZUS in the business activity of a natural person. Scope of social security contributions, health insurance contributions.
3. Form of records and information possible to obtain from individual forms. Choosing the optimal form of records.
4. Principles of financial accounting and tax law requirements.
5. Accounting policy and the possibility of choosing various solutions for income tax purposes.
6. Keeping accounting books and preparing declarations, returns and tax information.
7. Inventory and its importance in accounting and taxes.
8. Valuation of assets and liabilities for accounting purposes and income tax; precautionary principle vs tax law.
9. Revenues in accounting and tax terms.
10. Costs in accounting and tax terms. Principles of settling direct and indirect costs from the point of view of accounting and taxes.
11. Exchange rate differences, methods of their settlement and their impact on financial statements and the tax base.
12. Methods of recognition and balance sheet valuation of assets and liabilities and recognition of revenues and costs related to these assets and liabilities in income tax, including in particular: fixed assets and their depreciation, inventories and write-offs, receivables and write-offs, recognition of reserves and settlements active and passive intertemporal.
13. Review of methods and rates of depreciation of fixed assets and intangible assets from the point of view of balance sheet and tax law.
14. Carrying out taxable and exempt activities from the point of view of tax on goods and services and settlements in accounting and income tax.
15. Profit and income and loss and tax loss. Deferred tax as a category of balance sheet law. Determination of deferred tax provisions and assets and their presentation in the financial statements.
16. Financial statements and their relationship with tax settlements.
17. Archiving accounting files in accordance with the provisions of the balance sheet law and tax law.
18. Responsibility for tax records and accounting books.
19. Keeping records on your own and providing tax records and accounting services. Legal possibilities, costs of various variants, advantages and disadvantages of individual solutions.
20. The impact of the social security and health insurance systems on accounting and tax settlements, including the scope of social and health insurance contributions for employment contracts and civil law contracts, as well as contributions for persons employed under employment contracts financed by employees and employers.

Note: Individual topics may be covered in more than one class
1.