Accounts Management and Company Tax Programme

Accounts Management and Company Tax Programme is adapted to the Nuevo Plan General Contable. Addressed to those who are part of the accounts and finance department and want to study further or recycle tax and accounting problems that affect their company, thereby putting themselves in a position to take on new responsibilities as Head of Accounting or Administrative Manager.

Accounting

Implementation and control of an accounting system.

Accounting principles.

Evaluation norms.

• Acquisitions, donations and fixed assets swaps.
• Renewals, additions and improvements to fixed assets.
• Leasing operations.
• Financial investments in bonds and shares.
• Exchange rate differences.

The annual report.

• Presentation.
• The financial chart.
• Presentation of the annual account in the business registry office.

Company accounting.

• Constitution.
• Capital increases.
• Preferential rights issues.
• The stock issue premium.
• The personal portfolio.
• Liquidation.

Suspension of payments and bankruptcy.

• Legal aspects
• Accounting and rebates.

Tax and Legal

Introduction to the General Taxation Law.

Entering company tax as expenses.

• Permanent and temporal differences.
• Negative tax base.
• Deferring tax payment.
• Differences between accounting and taxation: amortizations, provisions, reinvestment of windfall profits, determining the effect of inflation.
• Non-deductible expenses.

Tax regime for SME's.

How to deal with a tax inspection. Sanctions.