Study Guide

Objective

You know how to record various accrual and tax planning transactions and assess their impact on the company's financial results.
You know how to calculate and record special cases in value-added tax (VAT) accounting.
You know how to record changes in the equity of a limited liability company in the bookkeeping.

Content

How are VAT entries handled, for example, in international trade, the trade of used goods, and construction services?
How are various accrual and tax planning transactions recorded, and how do they affect the company’s financial results?
How are changes in the equity of a limited liability company recorded in the bookkeeping?
What are the general guidelines and statements of the Accounting Board (KILA)?

Qualifications

Completion of the From Bookkeeping to Financial Statements and Corporate Taxation courses is required.