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: Claes Geert, Forceville Ingrid, Van Dyck Patrick
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: This course unit is eligible for tolerance according to the criteria as determined by the degree programme you are enrolled in.
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 distinguish the difference between tax optimization and tax avoidance in preparing corporate tax returns
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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 determines the company's taxable result for a small business
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| The student completes the corporate income tax return correctly for a small business.
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| The student will apply the corporate income tax for a small business
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| The student will calculate the taxes owed for a small business
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| The student will apply all the operations to convert an accounting result for a small business
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| The student explains that tax optimization is not the only objective within a small business corporation
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| The student calculates the rejected expenses
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| The student calculates the exempt reserves
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| The student applies the different types of dividends
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| The student will calculate the deduction for venture capital
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| The student calculates the investment deduction
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| The student will find the various forms relating to the corporate tax return on the website of the Administration
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| The student will apply the correct corporate tax rates
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Study material (list)
MandatoryEducational organisation (list)
Evaluation (list)
Evaluation(s) for first exam chance
| Moment | Form | % | Remark |
| Academic year | Skills assessment simulation | 100,00 | |
Evaluation(s) for re-sit exam
| Moment | Form | % | Remark |
| 2nd examination period | Skills assessment simulation | 100,00 | |