Tecnica professionale (contabilità speciali) - ENG
PROFESSIONAL TECHNICAL (SPECIAL ACCOUNTS)
Prof. Franco Vernassa
Prof. Giuseppe Galla
Course Code: E0330
Subject code: SECS-P/07
6 ECTS – 48 hours
Location: Casale
Educational aims
The course has the object to determine the taxable income tax IRES and the relative current and deferred taxes (accounting principle n. 12 and 25). Exercises will be carried out especially on the fiscal forms.
Content of the course
This course is divided in two parts.
Part 1 – Professional Technical (special accounts) – part 1 (Prof. Franco Vernassa) - 3 CFU
From profit/loss of the year to taxable income/tax loss: the main positive/negative tax adjustments.
Calculation of current and deferred taxes.
OIC 25: income tax.
OIC 12: balance sheet composition.
Prerequisites
Accounting and balance sheet knowledge.
Course Texts
Part 1
There aren’t specify books.
The material useful for the exam will be show to the lesson and put on the website. It will be about civil laws and fiscal laws (DPR 917/1986, DPR 600/1973, DLgs 322/1998), fiscal forms and Internal Revenue Services resolutions. The material can be downloaded in a free way from the website www.agenziaentrate.it
Teaching methods
There will be classroom exercises.
Examination
The exam will be written with the possibility to have an oral more exam