🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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["content"]=>
string(4393) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Różnice kursowe w ujęciu podatkowym i księgowym
PROGRAM
Różnice kursowe w ujęciu podatkowym i księgowym.
1. Jak powstają różnice kursowe – podstawowe pojęcia:
a) średni kurs NBP
b) kurs faktycznie zastosowany
c) kurs historyczny
d) różnice kursowe w ustawie o rachunkowości
e) różnice kursowe w ustawie o podatku dochodowym
f) dodatnie i ujemne różnice kursowe
g) zrealizowane i niezrealizowane różnice kursowe
h) metoda bilansowa i podatkowa rozliczania różnic kursowych.
2. Wycena transakcji walutowych w trakcie roku obrotowego (w dacie powstania):
a) przychody w walutach obcych
b) należności w walutach obcych
c) koszty w walutach obcych
d) zobowiązania w walutach obcych
e) brak różnic kursowych przy wycenie zobowiązań w walutach obcych
f) ewidencja różnic kursowych – bilansowa i podatkowa
- przykłady praktyczne.
3. Wycena bilansowa składników aktywów i pasywów:
a) należności
b) zobowiązania
c) środki pieniężne
d) przedpłaty, zaliczki, zadatki
e) ewidencja różnic kursowych – bilansowa i podatkowa
- przykłady praktyczne.
4. Wycena transakcji walutow+B13:B15ych wg ustawy o podatku od towarów i usług:
a) podatek należny - podstawa opodatkowania – data obowiązku podatkowego w VAT
b) spójne kursy walut w podatku dochodowym i VAT
c) podatek naliczony – prawo do odliczenia
d) faktury krajowe w walucie obcej – rozliczenie różnic kursowych
- przykłady praktyczne.
5. Wycena operacji walutowych:
a) faktury korygujące sprzedaż – ustalenie kursu
b) przewalutowanie kredytu a różnice kursowe
c) kompensata należności i zobowiązań – podatkowe różnice kursowe
d) rozliczenie różnic kursowych przy zakupie środków trwałych
e) wycena wpływu i rozchodu z rachunku walutowego
f) rozliczenie kosztów podróży zagranicznej a podatkowe różnice kursowe
- przykłady praktyczne.
6. Prezentacja różnic kursowych w RZiS.
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
4 godziny 53 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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string(4393) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Różnice kursowe w ujęciu podatkowym i księgowym
PROGRAM
Różnice kursowe w ujęciu podatkowym i księgowym.
1. Jak powstają różnice kursowe – podstawowe pojęcia:
a) średni kurs NBP
b) kurs faktycznie zastosowany
c) kurs historyczny
d) różnice kursowe w ustawie o rachunkowości
e) różnice kursowe w ustawie o podatku dochodowym
f) dodatnie i ujemne różnice kursowe
g) zrealizowane i niezrealizowane różnice kursowe
h) metoda bilansowa i podatkowa rozliczania różnic kursowych.
2. Wycena transakcji walutowych w trakcie roku obrotowego (w dacie powstania):
a) przychody w walutach obcych
b) należności w walutach obcych
c) koszty w walutach obcych
d) zobowiązania w walutach obcych
e) brak różnic kursowych przy wycenie zobowiązań w walutach obcych
f) ewidencja różnic kursowych – bilansowa i podatkowa
- przykłady praktyczne.
3. Wycena bilansowa składników aktywów i pasywów:
a) należności
b) zobowiązania
c) środki pieniężne
d) przedpłaty, zaliczki, zadatki
e) ewidencja różnic kursowych – bilansowa i podatkowa
- przykłady praktyczne.
4. Wycena transakcji walutow+B13:B15ych wg ustawy o podatku od towarów i usług:
a) podatek należny - podstawa opodatkowania – data obowiązku podatkowego w VAT
b) spójne kursy walut w podatku dochodowym i VAT
c) podatek naliczony – prawo do odliczenia
d) faktury krajowe w walucie obcej – rozliczenie różnic kursowych
- przykłady praktyczne.
5. Wycena operacji walutowych:
a) faktury korygujące sprzedaż – ustalenie kursu
b) przewalutowanie kredytu a różnice kursowe
c) kompensata należności i zobowiązań – podatkowe różnice kursowe
d) rozliczenie różnic kursowych przy zakupie środków trwałych
e) wycena wpływu i rozchodu z rachunku walutowego
f) rozliczenie kosztów podróży zagranicznej a podatkowe różnice kursowe
- przykłady praktyczne.
6. Prezentacja różnic kursowych w RZiS.
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
4 godziny 53 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Szkolenie jest dla wszystkich podatników CIT i PIT, których dotyczyć będą nowe obowiązki związane z wprowadzeniem ksiąg rachunkowych przy użyciu programów komputerowych (JPK_CIT/PIT).
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PROGRAM
1. Zakres i cel JPK-CIT/PIT.
2. Rozłożenie w czasie nowych obowiązków.
3. Obecny JPK KR a nowy JPK CIT / PIT – jakie są najważniejsze różnice?
4. Struktura JPK_ST_KR.
5. Struktura JPK_KR_PD.
6. Niezbędne działania wdrożeniowe.
7. Czy urząd będzie wiedział wszystko o naszych rozliczeniach podatkowych?
8. Jak się przygotować od strony podatkowej do nowych obowiązków?
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
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PROGRAM
1. Zakres i cel JPK-CIT/PIT.
2. Rozłożenie w czasie nowych obowiązków.
3. Obecny JPK KR a nowy JPK CIT / PIT – jakie są najważniejsze różnice?
4. Struktura JPK_ST_KR.
5. Struktura JPK_KR_PD.
6. Niezbędne działania wdrożeniowe.
7. Czy urząd będzie wiedział wszystko o naszych rozliczeniach podatkowych?
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NULL
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string(478) "Monika Markisz - wykładowca z kilkunastoletnim stażem zawodowym zdobytym w firmach szkoleniowych, Stowarzyszeniu Księgowych w Polsce oraz we współpracy z uczelniami wyższymi. Specjalizuje się w prawie podatkowym i handlowym. Autorka/współautorka kilku książek z dziedziny prawa podatkowego, monografii i opracowań tematycznych. Prowadzi szkolenia w sposób przystępny, przekazując Uczestnikom liczne przykłady przydatne w pracy zawodowej.
"
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array(0) {
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array(0) {
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array(0) {
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["rememberTokenName":protected]=>
string(14) "remember_token"
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array(8) {
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(6) "status"
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string(9) "google_id"
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array(5) {
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string(2) "id"
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(10) "created_at"
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["accessToken":protected]=>
NULL
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bool(false)
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NULL
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NULL
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NULL
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NULL
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bool(false)
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bool(false)
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bool(false)
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["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2896 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2816 (30) {
["connection":protected]=>
string(5) "pgsql"
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string(20) "product_translations"
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string(2) "id"
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string(3) "int"
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bool(true)
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string(127) "Członek zarządu w spółce z ograniczoną odpowiedzialnością - prawa i obowiązki członka zarządu (prawo, podatki i ZUS)"
["content"]=>
string(3959) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Członek zarządu to nie tylko funkcja i prestiż, ale także obowiązki i odpowiedzialność. Celem szkolenia jest omówienie instytucji "członka zarządu" w spółkach kapitałowych. W trakcie szkolenia zostaną wskazane warunki formalne pełnienia tej funkcji. Omówimy proces powołania oraz odwołania członka zarządu. W trakcie szkolenia prowadzący przedstawi zasady wynagradzania członka zarządu, w tym w kontekście podatków i ZUS po stronie zarówno członka zarządu, jak i spółki wypłacającej wynagrodzenie. Szkolenie obejmie także wybrane kwestie odpowiedzialności człona zarządu czy różnic pomiędzy mandatem i kadencją
PROGRAM
1. Członek zarządu – uwagi ogólne
a) Kto może pełnić funkcję członka zarządu
b) Członek zarządu – cudzoziemiec
c) Łączenie funkcji w spółkach kapitałowych
d) Powiązania pomiędzy spółką i członkiem zarządu
2. Powołanie członka zarządu w spółce kapitałowej
a) Warunki formalne powołania członka zarządu – zapis w umowie/statucie
b) Treść uchwały o powołaniu członka zarządu
c) Okres pełnienia funkcji w zarządzie
3. Odwołanie członka zarządu spółki kapitałowej
a) Jak odwołać członka zarządu?
b) Rezygnacja członka zarządu
4. Mandat a kadencja
a) Czym jest mandat?
b) Czym jest kadencja?
5. Odpowiedzialność członka zarządu
a) Odpowiedzialność członka zarządu za działania na szkodę spółki
b) Zakres odpowiedzialności
c) Rodzaje odpowiedzialności
6. Prawa i obowiązki członka zarządu
a) Uprawnienia członka zarządu
b) Odpowiedzialność członka zarządu
7. Pozostałe zagadnienia
a) Absolutorium
b) Członek zarządu – CIT estoński
c) Transakcje z podmiotem powiązanym
d) Funkcjonowanie zarządu – podejmowanie uchwał
8. Podatki i ZUS w praktyce funkcjonowania członka zarządu
9. Najnowsze interpretacje z zakresu podatków i ZUS
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
4 godziny 32 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(3959) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Członek zarządu to nie tylko funkcja i prestiż, ale także obowiązki i odpowiedzialność. Celem szkolenia jest omówienie instytucji "członka zarządu" w spółkach kapitałowych. W trakcie szkolenia zostaną wskazane warunki formalne pełnienia tej funkcji. Omówimy proces powołania oraz odwołania członka zarządu. W trakcie szkolenia prowadzący przedstawi zasady wynagradzania członka zarządu, w tym w kontekście podatków i ZUS po stronie zarówno członka zarządu, jak i spółki wypłacającej wynagrodzenie. Szkolenie obejmie także wybrane kwestie odpowiedzialności człona zarządu czy różnic pomiędzy mandatem i kadencją
PROGRAM
1. Członek zarządu – uwagi ogólne
a) Kto może pełnić funkcję członka zarządu
b) Członek zarządu – cudzoziemiec
c) Łączenie funkcji w spółkach kapitałowych
d) Powiązania pomiędzy spółką i członkiem zarządu
2. Powołanie członka zarządu w spółce kapitałowej
a) Warunki formalne powołania członka zarządu – zapis w umowie/statucie
b) Treść uchwały o powołaniu członka zarządu
c) Okres pełnienia funkcji w zarządzie
3. Odwołanie członka zarządu spółki kapitałowej
a) Jak odwołać członka zarządu?
b) Rezygnacja członka zarządu
4. Mandat a kadencja
a) Czym jest mandat?
b) Czym jest kadencja?
5. Odpowiedzialność członka zarządu
a) Odpowiedzialność członka zarządu za działania na szkodę spółki
b) Zakres odpowiedzialności
c) Rodzaje odpowiedzialności
6. Prawa i obowiązki członka zarządu
a) Uprawnienia członka zarządu
b) Odpowiedzialność członka zarządu
7. Pozostałe zagadnienia
a) Absolutorium
b) Członek zarządu – CIT estoński
c) Transakcje z podmiotem powiązanym
d) Funkcjonowanie zarządu – podejmowanie uchwał
8. Podatki i ZUS w praktyce funkcjonowania członka zarządu
9. Najnowsze interpretacje z zakresu podatków i ZUS
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
4 godziny 32 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
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[3]=>
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string(4) "type"
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[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
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["forceDeleting":protected]=>
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["defaultLocale":protected]=>
NULL
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}
["deletePreservingMedia":protected]=>
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array(0) {
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["scoutMetadata":protected]=>
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}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[3]=>
object(App\Models\Product)#3086 (46) {
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string(5) "pgsql"
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string(8) "products"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(3) {
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string(10) "categories"
[1]=>
string(4) "tags"
[2]=>
string(10) "attributes"
}
["withCount":protected]=>
array(0) {
}
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int(15)
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["escapeWhenCastingToString":protected]=>
bool(false)
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array(28) {
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int(51744)
["slug"]=>
string(30) "vat-w-branzy-budowlanej3300126"
["price"]=>
string(2) "99"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
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["created_at"]=>
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["updated_at"]=>
string(19) "2026-02-03 11:35:36"
["subscription_id"]=>
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["room_id"]=>
NULL
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NULL
["promotional_price_starts_at"]=>
NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2026-01-30 14:20:00"
["is_visible"]=>
bool(true)
["finish_at"]=>
NULL
["limit_of_participants"]=>
NULL
["workshop_days"]=>
NULL
["subscription_price"]=>
string(1) "0"
["published_to"]=>
NULL
["only_with_subscription"]=>
bool(false)
["external_link"]=>
NULL
["related_subscription_id"]=>
NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
bool(false)
}
["original":protected]=>
array(28) {
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["content"]=>
string(2266) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe problematyki VAT w branży budowlanej. Szkolenie obejmuje zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży. Skupimy się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
1. Powstanie obowiązku podatkowego a moment wykonania usługi budowlanej w aspekcie wyroku TSUE w sprawie BUDIMEX
2. Wykonawstwo zastępcze – zasady rozliczania VAT
3. Kary umowne i odszkodowania a VAT
4. Split payment a usługi budowlane
5. Stawki Vat w branży budowlanej + usługi kompleksowe w budowlance w aspekcie 8% vs 23 %
6. Refakturowanie usług budowlanych
7. Ulga na złe długi a firmy budowlane
8. Miejsce opodatkowania - eksport usług budowlanych
9. Rozliczenie kwot zatrzymanych (kaucje)
10. Partycypacja w kosztach budowy
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Celem szkolenia jest kompleksowe problematyki VAT w branży budowlanej. Szkolenie obejmuje zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży. Skupimy się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
1. Powstanie obowiązku podatkowego a moment wykonania usługi budowlanej w aspekcie wyroku TSUE w sprawie BUDIMEX
2. Wykonawstwo zastępcze – zasady rozliczania VAT
3. Kary umowne i odszkodowania a VAT
4. Split payment a usługi budowlane
5. Stawki Vat w branży budowlanej + usługi kompleksowe w budowlance w aspekcie 8% vs 23 %
6. Refakturowanie usług budowlanych
7. Ulga na złe długi a firmy budowlane
8. Miejsce opodatkowania - eksport usług budowlanych
9. Rozliczenie kwot zatrzymanych (kaucje)
10. Partycypacja w kosztach budowy
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 45 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(1954) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Leasing, najem i dzierżawa MSSF16) - ujęcie rachunkowe umów leasingu od strony korzystającego.
PROGRAM
1. Identyfikacja umowy leasingu: składnik aktywów, kontrola, okres leasingu; elementy nie leasingowe.
2. Ujęcie początkowe: aktywo ROU (ang. Right-of-Use asset) i zobowiązanie; stopy dyskontowe (IBR (z ang. Incremental Borrowing Rate), rate implicit jeśli dostępna).
3. Rozliczenie późniejsze: amortyzacja ROU, odsetki, re measurement (indeksy/stopy).
4. Płatności zmienne i indeksowane.
5. Modyfikacje umowy: rozszerzenie/skrócenie termu, zmiany czynszu; kiedy jako modyfikacja, a kiedy nowa umowa.
6. Lease incentives i koszty początkowe; depozyty i gwarancje.
7. Prezentacja i ujawnienia: rozbicie spłat (kapitał/odsetki) i wpływ na RPP.
8. Powiązania z innymi MSSF: MSR 36 (utrata wartości ROU), MSR 21 (waluty), MSR 12 (podatek odroczony na korektach).
9. Studia przypadków.
"
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Cena bez abonamentu:
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Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Leasing, najem i dzierżawa MSSF16) - ujęcie rachunkowe umów leasingu od strony korzystającego.
PROGRAM
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8. Powiązania z innymi MSSF: MSR 36 (utrata wartości ROU), MSR 21 (waluty), MSR 12 (podatek odroczony na korektach).
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"
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Cena bez abonamentu:
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["content"]=>
string(3539) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Od 1 stycznia 2026 roku wszystkich podatników prowadzących Podatkową Księgę Przychodów i Rozchodów (KPiR) czekają zmiany. Zgodnie z projektem nowego rozporządzenia, KPiR będzie musiała być prowadzona w formie elektronicznej, zgodnie z nową strukturą, powiązaną z wystawianymi w KSeF fakturami i wysyłanymi plikami JPK. Szkolenie to stanowi kompleksowe wprowadzenie do zmian – od podstaw prawnych, przez analizę nowej struktury KPiR, po ćwiczenia praktyczne z nowym wzorem KPIR. Uczestnicy dowiedzą się, jak dostosować swoje procesy, dokumentację i systemy informatyczne by uniknąć błędów, szczególnie podczas pierwszych miesięcy obowiązujących nowych przepisów.
Korzyści z udziału w szkoleniu:
1. Minimalizacja ryzyka błędów i kar.
Uczestnik pozna dokładnie nowe obowiązki, terminy i formaty zapisów, co pozwoli uniknąć sankcji za błędy w ewidencji lub spóźnione wpisy.
2. Gotowość do cyfrowego obowiązku.
Szkolenie pokazuje, jak przygotować się do pełnej cyfryzacji księgi (JPK_KPiR, integracja z KSeF), jakie programy i procedury wdrożyć oraz jak zapewnić zgodność z MF.
3. Uporządkowane procedury księgowe.
Co zrobić krok po kroku aby od 1 stycznia 2026 r. prowadzić księgę bez zakłóceń.
4. Wzrost kompetencji i samodzielności.
Wczesne dostosowanie systemów i praktyk pozwala uniknąć chaosu i dodatkowych kosztów doradczych w momencie wejścia przepisów w życie.
PROGRAM
1. Wprowadzenie i ustawodawstwo
• Omówienie podstaw prawnych: ustawa PIT, rozporządzenie Ministra Finansów w sprawie KPiR.
• Zakres podmiotowy i przedmiotowy zmian: kogo obejmują, jakie są wyjątki.
• Powiązanie z plikami kontrolnymi (JPK_PKPIR) i cyfryzacją ewidencji.
2. Szczegóły nowych zasad prowadzenia KPiR
• Nowy wzór KPiR – omówienie każdej kolumny, co się zmienia (m.in. numer faktury KSeF, NIP kontrahenta)
• Forma elektroniczna: prowadzenie tylko w programie komputerowym; kiedy wyjątek.
• Terminy i zapisy w księdze: terminy wpisów, koszty, przychody, spis z natury.
• Dokumentacja i dowody księgowe: zmiany dotyczące paragonów bez NIP, faktur uproszczonych, dziennych zestawień faktur.
• JPK_KPIR i JPK_ST
Praktyczne ćwiczenia.
3. Jak przygotować firmę do zmian
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
4 godziny 20 minut
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Od 1 stycznia 2026 roku wszystkich podatników prowadzących Podatkową Księgę Przychodów i Rozchodów (KPiR) czekają zmiany. Zgodnie z projektem nowego rozporządzenia, KPiR będzie musiała być prowadzona w formie elektronicznej, zgodnie z nową strukturą, powiązaną z wystawianymi w KSeF fakturami i wysyłanymi plikami JPK. Szkolenie to stanowi kompleksowe wprowadzenie do zmian – od podstaw prawnych, przez analizę nowej struktury KPiR, po ćwiczenia praktyczne z nowym wzorem KPIR. Uczestnicy dowiedzą się, jak dostosować swoje procesy, dokumentację i systemy informatyczne by uniknąć błędów, szczególnie podczas pierwszych miesięcy obowiązujących nowych przepisów.
Korzyści z udziału w szkoleniu:
1. Minimalizacja ryzyka błędów i kar.
Uczestnik pozna dokładnie nowe obowiązki, terminy i formaty zapisów, co pozwoli uniknąć sankcji za błędy w ewidencji lub spóźnione wpisy.
2. Gotowość do cyfrowego obowiązku.
Szkolenie pokazuje, jak przygotować się do pełnej cyfryzacji księgi (JPK_KPiR, integracja z KSeF), jakie programy i procedury wdrożyć oraz jak zapewnić zgodność z MF.
3. Uporządkowane procedury księgowe.
Co zrobić krok po kroku aby od 1 stycznia 2026 r. prowadzić księgę bez zakłóceń.
4. Wzrost kompetencji i samodzielności.
Wczesne dostosowanie systemów i praktyk pozwala uniknąć chaosu i dodatkowych kosztów doradczych w momencie wejścia przepisów w życie.
PROGRAM
1. Wprowadzenie i ustawodawstwo
• Omówienie podstaw prawnych: ustawa PIT, rozporządzenie Ministra Finansów w sprawie KPiR.
• Zakres podmiotowy i przedmiotowy zmian: kogo obejmują, jakie są wyjątki.
• Powiązanie z plikami kontrolnymi (JPK_PKPIR) i cyfryzacją ewidencji.
2. Szczegóły nowych zasad prowadzenia KPiR
• Nowy wzór KPiR – omówienie każdej kolumny, co się zmienia (m.in. numer faktury KSeF, NIP kontrahenta)
• Forma elektroniczna: prowadzenie tylko w programie komputerowym; kiedy wyjątek.
• Terminy i zapisy w księdze: terminy wpisów, koszty, przychody, spis z natury.
• Dokumentacja i dowody księgowe: zmiany dotyczące paragonów bez NIP, faktur uproszczonych, dziennych zestawień faktur.
• JPK_KPIR i JPK_ST
Praktyczne ćwiczenia.
3. Jak przygotować firmę do zmian
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
4 godziny 20 minut
Certyfikat:
Tak
Materiały:
Tak
"
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"
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string(48) "JPK_CIT/PIT – znaczniki rachunkowe i podatkowe"
["content"]=>
string(3827) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie przeznaczone jest dla wszystkich podatników CIT i PIT, których dotyczyć będą nowe obowiązki związane z wprowadzeniem ksiąg rachunkowych przy użyciu programów komputerowych (JPK_CIT/PIT). Szkolenie będzie pomocą w szczególności dla działów księgowych i osób odpowiedzialnych za finanse firmy. Szkolenie dotyczy jednego z najważniejszych zagadnień związanych z JPK-CIT – znaczników podatkowych i rachunkowych, o które należy uzupełnić księgi.
PROGRAM
1. Wprowadzenie do JPK_CIT/PIT i znaczników
a. Czym jest JPK_CIT/PIT?
b. Podstawy prawne – przepisy ustawy o CIT, ustawy o rachunkowości oraz rozporządzenia MF w sprawie JPK_CIT;
c. Kto, do czego i kiedy jest zobowiązany?
d. Cel i zakres raportowania – funkcje kontrolne i analityczne.
2. Powiązania JPK_CIT z ewidencją rachunkową:
a. Polityka rachunkowości i procesy księgowe (obowiązki wynikające z ustawy o rachunkowości);
b. Znaczenie spójności danych księgowych i podatkowych;
c. Procedury wewnętrzne – kto, kiedy i jak przygotowuje dane do JPK_CIT;
3. Budowa i analiza planu kont przed przypisaniem znaczników:
a. Wymagania dla struktury planu kont w kontekście raportowania JPK_CIT;
b. Identyfikacja kont powiązanych z przychodami, kosztami uzyskania przychodów, różnicami trwałymi i przejściowymi;
c. Jak rozpoznać konta „podatkowo wrażliwe”?
4. Jak przeprowadzić mapowanie planu kont na strukturę JPK_CIT:
a. Etapy procesu mapowania – od identyfikacji kont do przypisania znaczników;
b. Pola obowiązkowe i opcjonalne;
c. Przykłady praktyczne – mapowanie przykładowych wybranych fragmentów planu kont – omówienie wybranych trudnych zagadnień;
5. Najczęstsze błędy i problemy z klasyfikacją;
6. Znaczniki podatkowe i węzeł RPD
a. Konstrukcja znaczników
b. Zasady przypisywania znaczników podatkowych do kont
c. Znaczniki podatkowe a węzeł RPD (rozliczenie podatku dochodowego).
Sesja Q&A na zakończenie (około 1 h)
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 53 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(3827) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie przeznaczone jest dla wszystkich podatników CIT i PIT, których dotyczyć będą nowe obowiązki związane z wprowadzeniem ksiąg rachunkowych przy użyciu programów komputerowych (JPK_CIT/PIT). Szkolenie będzie pomocą w szczególności dla działów księgowych i osób odpowiedzialnych za finanse firmy. Szkolenie dotyczy jednego z najważniejszych zagadnień związanych z JPK-CIT – znaczników podatkowych i rachunkowych, o które należy uzupełnić księgi.
PROGRAM
1. Wprowadzenie do JPK_CIT/PIT i znaczników
a. Czym jest JPK_CIT/PIT?
b. Podstawy prawne – przepisy ustawy o CIT, ustawy o rachunkowości oraz rozporządzenia MF w sprawie JPK_CIT;
c. Kto, do czego i kiedy jest zobowiązany?
d. Cel i zakres raportowania – funkcje kontrolne i analityczne.
2. Powiązania JPK_CIT z ewidencją rachunkową:
a. Polityka rachunkowości i procesy księgowe (obowiązki wynikające z ustawy o rachunkowości);
b. Znaczenie spójności danych księgowych i podatkowych;
c. Procedury wewnętrzne – kto, kiedy i jak przygotowuje dane do JPK_CIT;
3. Budowa i analiza planu kont przed przypisaniem znaczników:
a. Wymagania dla struktury planu kont w kontekście raportowania JPK_CIT;
b. Identyfikacja kont powiązanych z przychodami, kosztami uzyskania przychodów, różnicami trwałymi i przejściowymi;
c. Jak rozpoznać konta „podatkowo wrażliwe”?
4. Jak przeprowadzić mapowanie planu kont na strukturę JPK_CIT:
a. Etapy procesu mapowania – od identyfikacji kont do przypisania znaczników;
b. Pola obowiązkowe i opcjonalne;
c. Przykłady praktyczne – mapowanie przykładowych wybranych fragmentów planu kont – omówienie wybranych trudnych zagadnień;
5. Najczęstsze błędy i problemy z klasyfikacją;
6. Znaczniki podatkowe i węzeł RPD
a. Konstrukcja znaczników
b. Zasady przypisywania znaczników podatkowych do kont
c. Znaczniki podatkowe a węzeł RPD (rozliczenie podatku dochodowego).
Sesja Q&A na zakończenie (około 1 h)
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 53 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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}
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}
["__metaData":protected]=>
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}
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string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
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[1]=>
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[2]=>
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[3]=>
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[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[7]=>
object(App\Models\Product)#3082 (46) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(8) "products"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(3) {
[0]=>
string(10) "categories"
[1]=>
string(4) "tags"
[2]=>
string(10) "attributes"
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
["wasRecentlyCreated"]=>
bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(28) {
["id"]=>
int(51643)
["slug"]=>
string(43) "wybor-optymalnej-formy-opodatkowania2150126"
["price"]=>
string(1) "0"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2026-01-15 16:19:04"
["updated_at"]=>
string(19) "2026-01-15 16:36:15"
["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2026-01-15 16:19:00"
["is_visible"]=>
bool(true)
["finish_at"]=>
NULL
["limit_of_participants"]=>
NULL
["workshop_days"]=>
NULL
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"
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Celem szkolenia jest przedstawienie różnych form opodatkowania i prowadzenia działalności gospodarczej w 2026 r. z uwzględnieniem ich wad i zalet w aspekcie podatkowym.
Podczas szkolenia przedstawione zostaną praktyczne aspekty związane z różnymi formami prowadzenia jednoosobowej działalności gospodarczej.
W ramach szkolenia przedstawione zostaną różne warianty porównawcze wskazujące na różnice w obciążeniach publicznoprawnych w odniesieniu do danej formy opodatkowania.
PROGRAM
1. Działalność gospodarcza – czym jest
2. Formy opodatkowania pozarolniczej działalności gospodarczej „z lotu ptaka” – dla koga jaka forma (wady i zalety)
3. Spółki osobowe/spółki transparentne podatkowo
4. Skala podatkowa
a. Zgłoszenie i zmiany tej formy opodatkowania
b. zasady rozliczeń i odliczeń
c. skala podatkowa a składka zdrowotna
d. zeznania podatkowe
5. Podatek liniowy:
a. Zgłoszenia i zmiany tej formy opodatkowania
b. Zasady rozliczeń i odliczeń
c. Podatek liniowy a składka zdrowotna
d. Zeznania podatkowe
6. Ryczałt od przychodów ewidencjonowanych:
a. Zasady zgłoszenia i zmiany tej formy opodatkowania
b. Wyłączenia i wykluczenia spod opodatkowania ryczałtem
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d. Ryczałt a składka zdrowotna.
"
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Cena bez abonamentu:
0 PLN + VAT
Czas trwania:
3 godziny 58 minut
Certyfikat:
Tak
Materiały:
Tak
"
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Celem szkolenia jest przedstawienie różnych form opodatkowania i prowadzenia działalności gospodarczej w 2026 r. z uwzględnieniem ich wad i zalet w aspekcie podatkowym.
Podczas szkolenia przedstawione zostaną praktyczne aspekty związane z różnymi formami prowadzenia jednoosobowej działalności gospodarczej.
W ramach szkolenia przedstawione zostaną różne warianty porównawcze wskazujące na różnice w obciążeniach publicznoprawnych w odniesieniu do danej formy opodatkowania.
PROGRAM
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b. Wyłączenia i wykluczenia spod opodatkowania ryczałtem
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"
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Tak
Materiały:
Tak
"
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"
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["name"]=>
string(69) "Przegląd najnowszych orzeczeń i interpretacji z 2025 r. w CIT i PIT"
["content"]=>
string(2597) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie najnowszych orzeczeń i interpretacji 2025 r. w zakresie CIT i PIT.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu).
PROGRAM
I. Najnowsze orzeczenia i interpretacje dotyczące CIT i PIT:
1. Przychody z działalności gospodarczej
2. Nieodpłatne świadczenia w podatkach dochodowych
3. Koszty uzyskania przychodów – przegląd najbardziej charakterystycznych i nietypowych KUP
4. Koszty świadczeń pracowniczych (benefity)
5. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców i B2B
6. Reklama i reprezentacja
7. Świadczenia na rzecz kontrahentów
8. Akcje marketingowe
9. Kary umowne i odszkodowania
10. Upominki, prezenty dla klientów
11. Inne koszty niepodatkowe (NKUP)
12. Estoński CIT (ukryte zyski, wydatki niezwiązane z działalnością i inne)
13. Ulgi podatkowe
14. Inne interpretacje i orzeczenia mające wpływ na rozliczenia podatkowe.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 53 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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array(7) {
["id"]=>
int(51659)
["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(69) "Przegląd najnowszych orzeczeń i interpretacji z 2025 r. w CIT i PIT"
["content"]=>
string(2597) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie najnowszych orzeczeń i interpretacji 2025 r. w zakresie CIT i PIT.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu).
PROGRAM
I. Najnowsze orzeczenia i interpretacje dotyczące CIT i PIT:
1. Przychody z działalności gospodarczej
2. Nieodpłatne świadczenia w podatkach dochodowych
3. Koszty uzyskania przychodów – przegląd najbardziej charakterystycznych i nietypowych KUP
4. Koszty świadczeń pracowniczych (benefity)
5. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców i B2B
6. Reklama i reprezentacja
7. Świadczenia na rzecz kontrahentów
8. Akcje marketingowe
9. Kary umowne i odszkodowania
10. Upominki, prezenty dla klientów
11. Inne koszty niepodatkowe (NKUP)
12. Estoński CIT (ukryte zyski, wydatki niezwiązane z działalnością i inne)
13. Ulgi podatkowe
14. Inne interpretacje i orzeczenia mające wpływ na rozliczenia podatkowe.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 53 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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Celem szkolenia jest pokazanie na przykładach liczbowych zdarzeń wynikowych i sposobu ujęcia ich w rachunku zysków i strat oraz ujawnień w informacji dodatkowej.
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2. Zmiana stanu produktów
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4. Przychody i ich pomniejszenia
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Materiały:
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NULL
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array(0) {
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string(8) "password"
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array(0) {
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array(0) {
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array(0) {
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string(14) "remember_token"
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array(8) {
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(5) "phone"
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string(6) "status"
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string(16) "allow_newsletter"
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string(11) "facebook_id"
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string(9) "google_id"
}
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array(5) {
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string(2) "id"
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(10) "created_at"
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NULL
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bool(false)
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NULL
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NULL
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bool(false)
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["name"]=>
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string(3400) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem Szkolenia jest przedstawienie docelowej formy zmian w sposobie fakturowania i obowiązkowego wykorzystywania Krajowego Systemu e-Faktur (KSeF), łącznie z omówieniem zasad udzielania uprawnień i wnioskowania o certyfikaty KSeF.
PROGRAM
1. Wstęp:
a. Dlaczego mówimy o KSeF i o co tak naprawdę chodzi w tej rewolucji?
b. Dlaczego to ja muszę o tym słuchać a nie moja księgowa i na co zwracać uwagę?
2. Istota systemu:
i. zakres dokumentów funkcjonujących w KSeF i poza nim,
ii. podmioty obowiązane i wyłączenia,
iii. fazowanie terminu wejścia w życie obowiązkowego e-fakturowania
iv. podmioty „wykluczone cyfrowo”
3. Faktura ustrukturyzowana:
i. definicja i indywidualny numer KSeF (tzw. KSeF ID),
ii. data wystawienia e-faktury i różnice w dacie wystawienia dla trybów online i offline,
iii. data odebrania e-faktury i różnice w dacie odebrania e-faktury w zależności od statusu nabywcy,
iv. e-faktura w obrocie w zależności od statusu nabywcy oraz faktur posługiwania się NIP : wizualizacje i potwierdzenia transakcji
4. Sposób korzystania z KSeF, autoryzacje i uprawnienia:
i. dla jednoosobowej działalności gospodarczej,
ii. dla spółek handlowych,
5. Zmiany oczekujące na rok 2027:
i. zmiany sposobu płatności
ii. sankcje i sposób postępowania w przypadku łamania przepisów o KSeF,
ii. pozostałe
*Program może zostać doprecyzowany podczas wydarzenia w miarę możliwości zapoznania się z efektami trwającego procesu legislacyjnego i najnowszych wytycznych Ministerstwa Finansów.
"
["description"]=>
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["additional_info"]=>
string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Celem Szkolenia jest przedstawienie docelowej formy zmian w sposobie fakturowania i obowiązkowego wykorzystywania Krajowego Systemu e-Faktur (KSeF), łącznie z omówieniem zasad udzielania uprawnień i wnioskowania o certyfikaty KSeF.
PROGRAM
1. Wstęp:
a. Dlaczego mówimy o KSeF i o co tak naprawdę chodzi w tej rewolucji?
b. Dlaczego to ja muszę o tym słuchać a nie moja księgowa i na co zwracać uwagę?
2. Istota systemu:
i. zakres dokumentów funkcjonujących w KSeF i poza nim,
ii. podmioty obowiązane i wyłączenia,
iii. fazowanie terminu wejścia w życie obowiązkowego e-fakturowania
iv. podmioty „wykluczone cyfrowo”
3. Faktura ustrukturyzowana:
i. definicja i indywidualny numer KSeF (tzw. KSeF ID),
ii. data wystawienia e-faktury i różnice w dacie wystawienia dla trybów online i offline,
iii. data odebrania e-faktury i różnice w dacie odebrania e-faktury w zależności od statusu nabywcy,
iv. e-faktura w obrocie w zależności od statusu nabywcy oraz faktur posługiwania się NIP : wizualizacje i potwierdzenia transakcji
4. Sposób korzystania z KSeF, autoryzacje i uprawnienia:
i. dla jednoosobowej działalności gospodarczej,
ii. dla spółek handlowych,
5. Zmiany oczekujące na rok 2027:
i. zmiany sposobu płatności
ii. sankcje i sposób postępowania w przypadku łamania przepisów o KSeF,
ii. pozostałe
*Program może zostać doprecyzowany podczas wydarzenia w miarę możliwości zapoznania się z efektami trwającego procesu legislacyjnego i najnowszych wytycznych Ministerstwa Finansów.
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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}
[11]=>
object(App\Models\Product)#3078 (46) {
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["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
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}
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array(28) {
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int(51636)
["slug"]=>
string(94) "leasing-najem-i-dzierzawa-ksr-5-ujecie-rachunkowe-umow-leasingu-od-strony-korzystajacego150126"
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["subscription_id"]=>
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["statute"]=>
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}
["original":protected]=>
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int(51636)
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["price"]=>
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["subscription_id"]=>
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NULL
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NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
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}
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array(11) {
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["starts_at"]=>
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string(8) "datetime"
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Doświadczenie w obszarze rachunkowości i rewizji zdobywał pracując w największych firmach audytorskich działających na rynku polskim, w tym w jednej z firm z tzw. Wielkiej Czwórki. W firmach, w których pracował zajmował m.in. stanowiska kierownicze, gdzie był odpowiedzialny za nadzorowanie badań polskich spółek należących do dużych międzynarodowych koncernów, opracowywał metodykę badania oraz wzory dokumentacji rewizyjnej, nadzorował działanie systemu kontroli jakości, stanowił wsparcie techniczne w obszarze procedur rewizyjnych dla zespołów audytorskich.
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string(1707) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Leasing, najem i dzierżawa (KSR 5) - ujęcie rachunkowe umów leasingu od strony korzystającego.
PROGRAM
1. Zakres i definicje (UoR art. 3 ust. 4–6, KSR 5).
2. Klasyfikacja umowy: leasing finansowy vs operacyjny.
3. Leasing finansowy – ujęcie początkowe u korzystającego.
4. Leasing finansowy – rozliczanie zobowiązania.
5. Leasing finansowy – amortyzacja aktywa.
6. Leasing operacyjny – ujęcie i rozliczenia.
7. Płatności zmienne i indeksowane.
8. Modyfikacje, aneksy i wcześniejsze zakończenie.
9. Prezentacja i ujawnienia (UoR/KSR 5).
10. Studia przypadków.
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 10 minut
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
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PROGRAM
1. Zakres i definicje (UoR art. 3 ust. 4–6, KSR 5).
2. Klasyfikacja umowy: leasing finansowy vs operacyjny.
3. Leasing finansowy – ujęcie początkowe u korzystającego.
4. Leasing finansowy – rozliczanie zobowiązania.
5. Leasing finansowy – amortyzacja aktywa.
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7. Płatności zmienne i indeksowane.
8. Modyfikacje, aneksy i wcześniejsze zakończenie.
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"
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Tak
Materiały:
Tak
"
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array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
bool(false)
["__wasUpdatedEventFired":protected]=>
bool(false)
["__wasSavedEventFired":protected]=>
bool(false)
["translatedAttributes"]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["perPage":protected]=>
int(12)
["currentPage":protected]=>
int(1)
["path":protected]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["query":protected]=>
array(0) {
}
["fragment":protected]=>
NULL
["pageName":protected]=>
string(4) "page"
["onEachSide"]=>
int(3)
["options":protected]=>
array(2) {
["path"]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["pageName"]=>
string(4) "page"
}
["total":protected]=>
int(481)
["lastPage":protected]=>
int(41)
}
Znaleziono 481 szkoleń
