Course
code EY425
credit_hours 3
title Tax Accounting
arbic title
prequisites EY211
credit hours 3
Describtion/Outcomes This course explains the meaning of tax accounting and its purposes: also it introduces the current law and its practical form. Thus this course reflects the recent changes in the Egyptian tax system.rnrn
arabic Describtion/Outcomes
objectives This course mainly focuses on the tax accountability of commercial and industrial activity from different perspectives: characteristics, general conditions, scope of application and finally measurement of taxable net profit. Moreover, this course explains and trains the students how could they prepare and calculate tax return sheets and the procedures of tax assessments.
arabic objectives
ref. books
arabic ref. books
textbook Tax Accounting” Mohamed Abbas
arabic textbook
objective set paragraphs
content set combined
Course Content
content serial describtion
1 The meaning and purpose of tax accounting.
2 Development of Egyptian tax system and general characteristics.
3 Tax accountability of commercial and industrial profits.
4 Scope of tax on commercial and industrial profits.
5 Measurement of taxable net profit “1”.
6 Measurement of taxable net profit “2”.
7 7th week Exam
8 Allowable deductions “1”.
9 Allowable deductions “2”.
10 Determination of commercial and industrial profit included in the tax base”1”.
11 Determination of commercial and industrial profits included in the tax base“2”
12 12th week Exam
13 Tax Administration and Assessment “1”.
14 Tax Administration and Assesment”2”
15 General Revision.
16 Final Exam