Auditing and Taxation-3 months

The Taxation System refers to the act of a taxing authority actually levying tax. Any revenue collected is usually called "taxes." The auditing is an examination and evaluation of the financial statements of an organization.

This course is designed to provide knowledge of taxation system in Bhutan skill required to calculate Personal Income Tax, Corporate Income Tax and Business Income Tax. This course also provides knowledge about Examining and analysing accounting records and to determine financial status of establishment and prepare financial reports concerning operating procedures.
 Module Title    
Learning Outcomes
Nominal Duration
Enhancing the knowledge of Taxation System in Bhutan
1.Explain Taxation System in Bhutan
2.Interpret Personal Income Tax
3.Interpret Corporate Income Tax
4.Interpret Business Income Tax
5.Interpret Bhutan Sales tax
6.Interpret Custom and Excise Duty

94 Hours
Defining Auditing
1.Explain Auditing
2.Explain the types of Audit
3.Explain internal check and internal control
4.Explain types of auditors
5.Interpret Audit plan
6.Interpret techniques of Audit and Audit Report

38 Hours