Theory / Lab / Tutoring / Exercises Sessions
3 / - / - / -
Prerequisites
DELOG01-2 Financial Accounting I
Instruction & Examination Language
Greek
Available for Erasmus Students
Yes
Course Type
Scientific Expertise
Faculty
G. Papanastasopoulos
Course Objectives - Contents
Modules:
- Tax accounting vs. financial accounting
- Theory of taxation
- Taxation of individuals
- Taxation of business entities
- Deferred taxation
Learning Results
This course is designed to offer basic knowledge in taxation for individuals and business entities. On completion of the course students are expected to:
- understand the basic differences between financial accounting and tax accounting;
- understand the theoretical background of taxation: meaning of tax, features and purposes of tax, principles of taxation, classification of taxes, characteristics of a good tax system, and tax structure;
- have detailed knowledge of the measurement of the tax expenses and tax obligations of individuals and business entities;
- focus on deferred taxation according to International Accounting Standard (IAS) 12.
