Tax Accounting

 

[Tax Accounting] Syllabus

[First Semester]   2018/2019

Instructor Information

Instructor

Email

Office Location & Hours

[Dr.Ahlam Al-Sheikh]

Ahlam.Al-Sheikh@spu.edu.sy

[Location, Hours, Days]

General Information

Description

The course deals with the income tax of industrial, commercial and non-commercial profits and the tax on salaries and wages as the two main taxes in the Syrian tax system.

Expectations and Goals

This course include:

1-            The tax on industrial, commercial and non-commercial profits.

2-           The tax on industrial, commercial and non-commercial profits (theory of normal operations, budget theory, taxable income).

3-           Expenses and charges for deduction of tax and depreciation, Wages and tax on capital gains.

Language(s) of Instruction: Arabic                                  Textbook(s) Language(s): Arabic

Course Materials

Required Text

- Government Accounting / Damascus University /

- Government Accounting / Open Education University of Damascus /

Course Schedule

 

Week

Topic

Reading

Exercises

1

 

Theoretical framework of tax accounting

 

 

2

 

The wage tax

 

 

3

 

 

 

 

4

 

Solve issues on the payroll tax

 

 

5

 

 

 

 

6

 

tax on industrial, commercial and non-commercial profits

 

 

7

 

Who are responsible for industrial, commercial and non-commercial profits tax

 

 

8

 

Taxation on real profit income

 

 

9

 

Tax breaks on real profits

 

 

10

 

Expenses and charges are subject to deduction from the tax:

 

 

11

 

Solve issues on real profit tax

 

 

12

 

Rotate the loss.

 

 

13

 

 

 

 

14

 

Regional tax

 

 

15

 

Income tax

 

 

16

 

Tax on the proceeds of capital traded

 

 

Testing Schedule

test

Date

Subject

Reading

Type

language

% of final grade

Quizz 1

27/10

 

 

MCQ/written

Arabic

10

Quizz 2

8/12

 

 

MCQ/written

Arabic

10

Activity

29/12

 

 

 

 

10

Final Exam

5/1/2019

 

 

MCQ/written

Arabic

70

 

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