Description
This training 'Creating the balance sheet and the tax package' focuses on determining the tax result, constructing the tax package and summary statements. Active teaching around a business case promotes easy transposition of the knowledge and methods acquired during training to one's own professional situation.
Who is this training for ?
For whom ?
Employee of accounting and financial services participating in the preparation of 'accounting situations' and 'annual accounts'.
Prerequisites
None.
Training objectives
Training program
- Before the face-to-face
- - A self-diagnosis to identify your learning priorities.
- Determine the tax result The process of determining the tax result.
- - The general conditions for deductibility of charges.
- - The conditions for deductibility applicable to certain charges: depreciation and provisions; fees and commissions; financial charges.
- - The taxation of products.
- - The system of long-term capital gains and losses.
- Calculate IS and participation
- - The parameters and the calculation of the participation.
- - The calculation of the IS taking into account: reinstatements and deductions; long-term capital gains and losses of tax credits of additional contributions.
- - The treatment of deficits: backwards, forwards and application of the capping rule.
- - The accounting and payment of IS.
- Establish the tax package Presentation of the package forms.
- - Complete the accounting data and check their accuracy.
- - Complete the tax forms (no. 0A and B).
- - The consistency checks to be carried out.
- - Complete tax forms in a tax deficit situation.
- 258After face-to-face, implementation in a work situation
- - Enriched tool sheets to facilitate transposition.
- - Excel models that can be reused in the field.
