Course
| code | EY425 |
| credit_hours | 3 |
| title | Tax Accounting |
| arbic title | |
| prequisites | EY211 |
| credit hours | 3 |
| Description/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 Description/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 |
Description |
| 1 |
The meaning and purpose of tax accounting.
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| 2 |
Development of Egyptian tax system and general characteristics.
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| 3 |
Tax accountability of commercial and industrial profits.
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| 4 |
Scope of tax on commercial and industrial profits.
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| 5 |
Measurement of taxable net profit “1â€.
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| 6 |
Measurement of taxable net profit “2â€.
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| 7 |
7th week Exam
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| 8 |
Allowable deductions “1â€.
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| 9 |
Allowable deductions “2â€.
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| 10 |
Determination of commercial and industrial profit included in the tax baseâ€1â€.
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| 11 |
Determination of commercial and industrial profits included in the tax base“2â€
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| 12 |
12th week Exam
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| 13 |
Tax Administration and Assessment “1â€.
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| 14 |
Tax Administration and Assesmentâ€2â€
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| 15 |
General Revision.
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| 16 |
Final Exam
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