UMH - SECTORAL ACCOUNTING FOR TAX CONSULTANTS

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SECTORAL ACCOUNTING FOR TAX CONSULTANTS

Course

Code: 696

Degree: Master's in Taxation

Faculty of Social and Legal Sciences of Elche

Year: Year 1 of Master's in Taxation

Semester: Fall

Type: Required

Language: Spanish

ECTS credits: 6

Lecture: 3

Laboratory: 3

Hours: 150

Directed: 60

Shared: 30

Autonomous: 60

Subject matter: Sectoral Accounting for Tax Consultants

Module: Common

Course instructors are responsible for the course content descriptions in English.

Description

Specific registration and assessment standards of sector adaptations to the General Accounting Plan. Corporate income tax accounting for sector adaptations to the General Accounting Plan. International Financial Reporting Standards (IFRS) in the accounting sector.

Faculty

Name	Coordinator	Lecture	Laboratory
GONZÁLEZ CARBONELL, JOSÉ FRANCISCO	■	■	■

Professional interest

Tax advice is a professional activity intimately tied to accounting to the point that sometimes it is impossible to apply the tax law without knowledge of accounting. So, this subject will facilitate the effective exercise of that activity.

Competencies and learning outcomes

General competencies

Capacity to fully handle all portions relating to the legal and tax field, nationally and internationally.
Ability to identify, interpret, and solve highly complex problems within the tax area.
Capacity to know how to act in situations that can, at any moment, arise in various complex tax scenarios.
Ability to integrate ethical and socially responsible behavior in professional activities.
Capacity to work in professional and multidisciplinary teams effectively and efficiently, reproducing actual contexts and contributing and coordinating own knowledge with other branches of knowledge.
Capability to make individual decisions and actively participate in collective decision-making.
Ability to apply information and communication technology (ICT) to professional practice.
Ability to integrate and interrelate knowledge and confront the complexity of formulating judgments with incomplete or limited information on taxation.
Capacity to communicate conclusions from professional advisory activities, as well as final reasons and rationale that support them, to specialized and non-specialized groups in a clear and unambiguous manner.
Capacity to direct, follow and resolve any tax matter, achieving professional excellence in actions.
Continuous learning capability that will allow for further study in an autonomous or self-directed manner.

Specific competencies

Capability of achieving a high degree of specialization in applying taxes from economic activities developed by persons or entities on a national level.
Ability to identify and resolve very complex tax problems and questions that may originate in a business as a consequence of carrying our economic operations on a community or international level.
Capacity to delve deeper into advanced practical aspects about taxing non-resident entities and legal persons who carry out economic activities or perform other types of investment within Spanish territory.
Capacity to identify and apply sectoral adaptation of the General Accounting Plan and evaluate its effect on the taxation of determined economic sectors.

Objectives (Learning outcomes)

Students will be able to successfully determine the impact of accounting regulations on the makeup of the taxable base of Corporate Tax, both in its general and in its special regimes.
Students will be able to interpret and apply administrative doctrine and national and international jurisprudence relevant to the accounting and taxation of the company.
Students will be able to professionally manage the different applications of the General Accounting Plan to the different sectors of the economy, as well as to determine its impact on taxation.
Students will be able to know and apply the different specific accounting features regarding the different processes of taxation.
Students will be able to combine the accounting and taxation aspects of different operations so as to solve complex situations.
Students will be able to determine and annotate the different differed tax assets and liabilities.
Students will be able to master the knowledge of accountancy that will enable them to carry out an adequate taxation planning.

Teaching units

Basic bibliography

Complementary bibliography

Serra Salvador, Vicente. "Consolidación contable de grupos empresariales". Madrid Ediciones Piramide 2011.

Software

Microsoft Office 2007

Methodology and grading

Methodology

Lecture: Pass on knowledge and activate cognitive processes in students, encouraging their participation.
Problem-based learning: Develop active learning strategies through problem solving that promote thinking, experimentation, and decision making in the student.
Solving exercises and problems: Exercise, test, and apply previous knowledge through routine repetition.

Grading

The evaluation system of the course has a double order of items: A. Continuous assessment and B. On site examination of the student, both aspects being weighted at 50% each:
A. 50% for continuous assessment of the student is obtained taking into account the following criteria assessment and weighting percentages and can thus assess the degree and process of acquiring the necessary knowledge students and the different skills and competencies required:
a) 30% of the grade will come from the completion of questionnaires and other case studies (views, simulation activities, etc.) made in the classroom teaching as well as their level of participation and interest shown in the contact sessions imparted.
b) The degree of participation of each student in seminars, workshops, public exhibitions and developed throughout the semester papers will be quantified at most by 20% of the continuous assessment mark.
B. In the one site examination, the student, applying the acquired knowledge to study the subject, will respond to theoretical issues and practical cases that arise pertaining to the program of the respective course.

Academics: SECTORAL ACCOUNTING FOR TAX CONSULTANTS