ACC 335 : Tax accounting

Department

Accounting Department

Academic Program

Bachelor in Accounting

Type

Compulsory

Credits

03

Prerequisite

ACC 230

Overview

• Introducing the student to the nature of taxes.

• Introducing students to the different technical divisions of taxes.

• Introducing the student to the Libyan tax structure: direct taxes.

• Introducing the student to the Libyan tax structure: indirect taxes.

Intended learning outcomes

A / knowledge and understanding

Introducing students to the concept of tax theory.

Introducing the student to the economic and social effects of the tax.

Familiarize students with tax divisions

Introducing the student to the Libyan tax structure.

B / mental skills

- To develop in the student the distinction between direct and indirect taxes

- Developing the student in tax assessment and collection procedures.

- Developing the student's economic and social effects of the tax.

- Developing in the student how to calculate income tax, jihad, stamps and amusements.

C / scientific and professional skills

- That the student understand the nature of taxes.

- That the student distinguish between the different technical divisions of taxes,

The student should understand the direct and indirect taxes in the Libyan tax structure.

That the student understands the assessment and tax collection procedures

D / general skills

- That the student has the ability to dialogue and discussion.

- The student should be able to communicate and communicate with others.

The student should be able to manage time.

The student should be able to work in a team.

Teaching and learning methods

Lectures, discussions, exercises, meals, research papers and exams

Methods of assessments

Sharing and solving exercises and preparing papers during lecturesMidterm exam first week sixthThe second midterm exam, the eleventh weekSixteenth week final exam

Scientific subject	Number of hours per	week
General introduction to taxes	3	1
The theoretical framework of tax accounting	3	1
Technical divisions of taxes	3	1
Libyan tax structure	3	1
Direct taxes (income taxes, etc).	24	8
indirect taxes	3	1

Accounting for financial companies (ACC 430)
Studies in accounting (ACC 530)
Accounting for Islamic banks (ACC 439)
international accounting (ACC 438)
Contracting projects accounting (ACC 437)
Revision2 (ACC 434)
Additional manufacturing cost measurement2 (ACC 433)
Review I (ACC 432)
accounting administration (ACC 431)
Public fund accounting (ACC 339)
Accounting for banks and insurance companies (ACC 337)
Oil accounting (ACC 336)
Analysis of financial statements (ACC338)
Additional manufacturing cost measurement1 (ACC 333)
Accounting for service projects (ACC 332)
Corporate Accounting (ACC 330)
Planing peincipals (PLA170)
Accounting Principles I (ACC 130)
Principles of Accounting II (ACC131)
Social responsibility accounting (ACC 436)
Accounting systems design (ACC 435)
Accounting departments and branches (ACC 331)
Intermediate Accounting 2 (ACC 231)
Tax accounting (ACC 335)