Tax Accounting and Profit Tax Calculation

We have created a course to help you understand the basics of tax accounting and confidently fill out the profit tax return. The course is designed for: – small business entities (up to 800 million, no more than 100 people) – organizations not applying PBU 18/02 – consideration of the application of PBU 18/02 on general principles within the course. Program: Theoretical part Concept of profit tax – Payers and tax base – Basics of tax accounting – Differences between tax and financial accounting – PBU 18/02, and who may not apply it Incomes and expenses – Classification of incomes – Grouping of expenses – Important features of direct and indirect expense accounting – Overview of incomes and expenses, which are reflected differently in FA and TA Payment terms and procedure – Tax and reporting period – Options for calculating and paying advance payments – Payment terms – Reflection of profit tax and advances in FA Declaration and tax calculation – Calculation of tax profit – Filling out and checking the profit tax return – Control ratios – Reflection of profit tax in financial statements Practical part Program setup – General settings for 1C: Accounting 8 – Basics of organizing tax accounting in 1C – Tax accounting settings Reflection in TA of main operations – Acquisition and write-off of materials – Purchase of goods – Accrual of wages and insurance contributions (direct and indirect expenses) – Depreciation setup and accrual of fixed assets (direct and indirect expenses) Incomes and expenses in tax accounting – Sale of goods – Production and sale of finished products – Income accounting based on inventory results – Lease payments and utility payments accounting – General production expenses – Transport expenses (features of direct expense accounting) – Expenses not accepted for TA Preparation for the report.

Difficulty: high

Duration: 9 hours