Wealth Taxation and Budget Planning - 35 hours -

• Apply the accounting and tax principles to the company's fixed assets and their link to the accounting and financial statements;
• Effectively use the depreciation and fixed asset registration maps;
• Plan, prepare and implement budget management;
• Design, negotiate and defend the budget taking into account the strategic, operational, quantitative and qualitative objectives.

• Module I - Accounting definition of fixed asset; 

• Module II - Accounting principles vs. fixed assets; 

• Module III - Valuation criteria for fixed assets;
  
  
• Module IV - Fixed assets in the balance sheet;
  
  
• Module V - Fixed assets and depreciation and the notes to the balance sheet and profit and loss account;
  
  
• Module VI - Class 4 Poc and accounts 66;
  
  
• Module VII - Fixed assets vs. VAT;
  
  
• Module VIII - Fixed assets financed by investment grants and their accounting;
  
  
• Module IX - Disposals and write-offs;
  
  
• Module X - Decree-Law 2/90;
  
  
• Module XI - Financial leasing;
  
  
• Module XII - Long-term leasing;
  
  
• Module XIII - Fixed assets vs. autonomous taxation vs. income in kind;
  
  
• Module XIV - Revaluations of fixed assets;
  
  
• Module XV - Tax and accounting capital gains and losses;
  
  
• Module XVI - Depreciation schedules;
  
  
• Module XVII - The fixed asset register (the fixed asset sheets).
  

• Module I - Budgetary Management

• Module II - Budget Design

• Module III - New Investments

• Module IV - Negotiating and defending the budget

• Module V - The Monitoring Process

• Module VI - The Budget and the Administrative and Financial Department