Accounting and Taxation of Angola
General objectives:
The objective of the Angolan Accounting and Taxation course is to develop practical aspects and the necessary technical support indispensable for the full accomplishment of accounting training.
It emphasizes the practical aspect, since it allows a wide range of interested parties to handle the accounts without difficulty, besides interpreting and structuring the final pieces.
Participants will be perfectly prepared for the work of accounting clerk with a tax component, analysis and classification of documents, as well as to prepare the financial statements, pieces that are intended to provide information on the financial and economic position of the Companies.
Specific objectives:
At the end of the course the trainees will be able to:
• Analyze, sort documents and make postings;
• Prepare balance sheets and financial statements;
• Carry out the closing activities of the fiscal year;
• Analyze the company's ability to generate funds and its economic support.
• Prepare balance sheets and financial statements;
• Carry out the closing activities of the fiscal year;
• Analyze the company's ability to generate funds and its economic support.
CONTENTS
Module I - Introduction to Corporate Accounting
- The function of Accounting;
- The divisions of Accounting;
- Company optics;
- The CNS and its instruments;
- Balance Sheet, Balance Sheet and Income Statement.
Module II - Brief Analysis of the CNS Accounts
- Liquid Financial Means;
- Accounts receivable and payable;
- Inventories and biological assets;
- Investments;
- Capital, Reserves and Results.
- Transited;
- Spending;
- Income;
- Results;
- Practical cases.
Module III - Accounting for Personnel Expenses
- Remuneration;
- Employers' fees;
- The retention and accounting of IRT and social security;
- Practical cases.
Module IV - Interpretation of a Balance Sheet
- Equity analysis;
- Functional analysis;
- Practical cases.
Module V - Interpretation of the Income Statement
- Operational results;
- Results of depreciation and financing expenses;
- Practical cases.
Module VI - End of Year Work
- Assumptions underlying the Financial Statements;
- The Clearance of Results;
- Practical cases.
Module VII - Taxation
- Industrial taxes;
- Income Tax (IRT);
- Tax on Capital Adequacy (IAC);
- Urban Property Tax (IPU);
- Stamp duty;
- VAT;
- Tax on Succession and Donations and Sisa on the Transfer of Real Estate by Onerous Title;
- Law and Regulation of the Law of Patronage;
- Tax Regime of Collective Investment Agencies (CIU);
- Special Contribution on Operations;
- Exchange of Invisible Currents (Special Contribution).
High Skills - Formação e Consultoria
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
