Brief Course Description
1. Course Title:
Tax Accounting
2. Language of Instruction:
Tiếng Việt
3. Course Code:
TAX504005
4. Credits:
3
5. Course Objectives:
The Tax Accounting course provides basic knowledge on the principles of accounting for taxes and the skills needed to present taxes on financial statements. Specifically, the course provides knowledge on the principles of accounting for obligations and assets of each tax arising at an organization, accounting for taxes and creating T-charts of these accounts. Finally, the course also provides learners with knowledge on tax obligations and assets to serve the preparation of financial statements for taxes arising at a business organization.
6. Brief Description of Course Content:
The course aims to provide students with basic knowledge related to the principles of recording and accounting for taxes arising during the business operations of enterprises/organizations. Then, the course will specifically present the determination of tax obligations and accounting methods for each type of tax to help learners apply knowledge to solve situations related to tax accounting at enterprises. This knowledge is the foundation to help learners control tax expenses and minimize risks related to tax accounting at enterprises. In addition, the course is also designed to help learners grasp the techniques of periodic tax declaration for each tax. Finally, the course equips learners with knowledge to present taxes on the financial statements of enterprises/organizations.