Accounting and taxes of legal entities I

Syllabus

1. Legal regulation of accounting and taxes of legal entities in the conditions of the Slovak Republic. Accounting presentation of taxes in the double-entry bookkeeping system. 2. Depreciation of long-term tangible and intangible from the accounting and tax point of view. Technical evaluation. 3. Tax deductibility of costs due to depreciation of business assets acquired: purchase, financial lease, business contribution, drawing a subsidy, etc. 4. Specifics in the application of expenses / costs due to depreciation for assets that have a character and personal needs. Depreciation interruption options. 5. Accounting presentation and tax deductibility of expenses / costs of consumed fuels and other expenses related to the operation of motor vehicles. 6. Accounting presentation and tax deductibility of expenses / costs related to employees' business trips. 7. Accounting presentation and tax deductibility of expenses / costs related to the provision of meals and other entitlements of employees within the framework of social policy, which must be provided by the employers. 8. Accounting presentation and tax deductibility of costs included in the tax base only after payment. 9. Accounting for costs, revenues and calculation of profit before tax. General provisions on the determination of the tax base. Items adjusting the profit or loss or the difference between revenue and expenditure. 10. Accounting for costs, revenues and calculation of profit before tax. General provisions on the determination of the tax base. Items adjusting the profit or loss or the difference between revenue and expenditure. Compilation of a corporate income tax declaration. 11. Collection and payment of taxes. Rules and conditions for quantification and payment of tax advances. 12. A summary example of bookkeeping and the compilation of a corporate income tax declaration. 13. Final review and summary.