Academic year
2021-22
Is found in:
- Associate Degree of Accounting Administration, programme stage 1
This is a single course unit.
Study load:
6 credits
Teaching staff: De Jonckheere Thomas, Forceville Ingrid, Rosiers Luc, Van Dyck Patrick, Vervoort Hilde
Languages: Dutch
Scheduled for: Semester 1
This course unit is marked out of 20 (rounded to an integer).
Prerequisites
There are no prerequisites for this course.
Re-sit exam: is possible.
Possibility of tolerance: You have to pass this course unit (will never be tolerated).
Total study time: 156,00 hours
Learning outcomes (list)
12: Deontological Action: acts deontologically, respects internal and external procedures, is alert to fraud and is self-critical.
| The student will act in accordance with deontological principles in preparing a personal income tax return
|
| The student makes the difference between tax optimization and tax evasion with regard to personal income tax
|
06: Tax files, VAT returns and reconciliations: prepares tax files and audits under the supervision of a manager and provides the necessary information to the social secretariat, makes VAT returns and reconciliations.
| The student lists the consequences of not filing the return on time
|
| The student calculates the flat professional fees of employees
|
| The student calculates the income from real estate in Belgium
|
| The student calculates the actual professional expenses of employees
|
| The student calculates the deductibility of maintenance payments made
|
| The student will calculate the maximum amount of expenses that will entitle him/her to a tax deduction
|
| The student will calculate the rental reclassification, if any, among business managers |
| The student calculates the tax baskets
|
| The student calculates merchant revenue and enters appropriate codes
|
| The student calculates the taxability of the various incomes
|
Study material (list)
MandatoryEducational organisation (list)
Evaluation (list)
Evaluation(s) for first exam chance
| Moment | Form | % | Remark |
| Academic year | Knowledge test | 20,00 | |
| Academic year | Skills assessment simulation | 80,00 | |
Evaluation(s) for re-sit exam
| Moment | Form | % | Remark |
| 2nd examination period | Knowledge test | 20,00 | |
| 2nd examination period | Skills assessment simulation | 80,00 | |