SylabUZ
| Nazwa przedmiotu | Practical aspects of bookkeeping services |
| Kod przedmiotu | 04.3-WZ-EkoD-PAoBS- 23 |
| Wydział | Wydział Ekonomii i Zarządzania |
| Kierunek | Ekonomia |
| Profil | ogólnoakademicki |
| Rodzaj studiów | drugiego stopnia z tyt. magistra |
| Semestr rozpoczęcia | semestr zimowy 2023/2024 |
| Semestr | 2 |
| Liczba punktów ECTS do zdobycia | 5 |
| Typ przedmiotu | obowiązkowy |
| Język nauczania | angielski |
| Sylabus opracował |
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| Forma zajęć | Liczba godzin w semestrze (stacjonarne) | Liczba godzin w tygodniu (stacjonarne) | Liczba godzin w semestrze (niestacjonarne) | Liczba godzin w tygodniu (niestacjonarne) | Forma zaliczenia |
| Wykład | 15 | 1 | - | - | Zaliczenie na ocenę |
| Laboratorium | 30 | 2 | - | - | Zaliczenie na ocenę |
| Projekt | 15 | 1 | - | - | Zaliczenie na ocenę |
Familiarizing students with all types of tax books that, under the law, taxpayers and remitters are required to keep in order to properly meet their tax obligations.
The concept of tax books in understanding tax regulations and the obligation to keep them. Types of tax books and their adjustment to the form of business activity. Quality features of tax books. The subject scope of accounting, accounting principles / policy, including principles of bookkeeping. The method of keeping the tax book of revenues and expenses. How to keep a record of revenues. Rules for keeping other records, including VAT records. Methods of determining the tax liability depending on the kept tax books. Consequences of lack of or unreliability in keeping tax books. Simulating keeping accounting records using financial and accounting software (Rachmistrz, Rewizor or Symfonia software) for simplified tax records (Tax revenue and expense ledger and revenue record) and full accounting based on accounting ledgers.
Lecture with presentation, computer lab and project preparation.
| Opis efektu | Symbole efektów | Metody weryfikacji | Forma zajęć |
Conditions of ranking for lectures: a positive mark in the writing exam (min. 50%) Conditions of ranking for laboratory: a positive mark in credit at the computer laboratory stand. Conditions of ranking for project: Bookkeeping service project.
Elliot B., Elliot J., Financial accounting and reporting, FT Prentice Hall, 2019.
Alexander D., Nobes C.. Financial Accounting – an International Introduction, Financial Times, Prentice Hall, 2017.
Pasquale P., Fundamentals of taxation : an introduction to tax policy, tax law and tax administration, IBFD, Amsterdam 2019.
Scholes M.S., Taxes and business strategy: a planning approach, Pearson Prentice Hall, New Jersey 2009.
Choi F. D. S., Frost C. A., Meek G. K., International Accounting, Prentice Hall, 2016.
Zmodyfikowane przez dr Janina Jędrzejczak-Gas (ostatnia modyfikacja: 27-05-2023 10:54)
