Tax Accounting and Reporting

Course Description

To provide students with an understanding of:

• The theoretical basic for accounting of taxes in business such as: value-added tax, export-import tax, special consumption tax, personal income tax, company income tax and other taxes.
• Guiding students the process of doing primary tax reports in business such as: value-added tax report, company income tax report, personal income tax report, etc.

Course Outcomes

At the end of this course, students should be able to:

• Tracking and recording accounting of taxes in business such as: value-added tax, export-import tax, special consumption tax, personal income tax, company income tax, and other taxes.
• Doing, handling and archiving vouchers related to accounting of taxes in business.
• Calculating, reporting, doing periodical tax reports and settling annual tax.

Evaluation/ Assessment

• Assignment: 10%
• Assignment: 20%
• Mid-term exam: 20% (Exercises)
• Final exam: 50% (Exercises)