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: Forceville Ingrid, Geerts Dave
Languages: Dutch
Scheduled for: Semester 2
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 apply the current regulations on VAT
|
11: Lifelong learning: maintains its own level of expertise by monitoring recent developments and legislation specific to the sector and is business compliant.
| The student will explain the obligations associated with tax liability
|
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 explains the principle of VAT
|
| The student calculates the measure of levy
|
| The student applies the regulations on VAT co-contracting
|
| The student acts in accordance with deontological principles when preparing the VAT return
|
| The student applies the regulations governing intra-community transactions
|
| The student describes the relationship between the various boxes of the VAT return |
| The student completes the VAT return based on concrete data
|
| The student completes an intra-community declaration
|
| The student designates when a taxpayer is a monthly or quarterly filer
|
| The student will apply the correct VAT rates
|
| The student will apply the deduction restrictions regarding VAT
|
| The student applies the legal deadlines for filing the return
|
| The student applies the legal deadlines for the payment of the VAT due
|
Educational organisation (list)
Evaluation (list)
Evaluation(s) for first exam chance
| Moment | Form | % | Remark |
| Academic year | Knowledge test | 10,00 | |
| Academic year | Skills assessment simulation | 90,00 | |
Evaluation(s) for re-sit exam
| Moment | Form | % | Remark |
| 2nd examination period | Knowledge test | 10,00 | |
| 2nd examination period | Skills assessment simulation | 90,00 | |