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                  ["first_name"]=>
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                  ["phone"]=>
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                  ["password"]=>
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Grzegorz jest adwokatem i doradcą podatkowym oraz Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczony ekspert z zakresu prawa podatkowego, laureat prestiżowych rankingów Rzeczypospolitej i Dziennika Gazeta Prawna w kategorii spory podatkowe, jak również w kategorii VAT i PIT. Grzegorz realizował wiele projektów doradczych, obejmujących planowanie podatkowe, zarządzenie ryzykiem prawnym i podatkowym, procesy restrukturyzacyjne oraz audyty podatkowe. Jako specjalista w zakresie procedury podatkowej z sukcesami prowadzi dziesiątki postępowań przed organami podatkowymi i sądami administracyjnymi oraz reprezentuje Klientów w skomplikowanych postępowaniach karnoskarbowych. Wykładowca na ponad 800 szkoleniach z zakresu prawa i podatków, restrukturyzacji oraz procedury podatkowej. Regularnie publikuje w prasie branżowej i specjalistycznej. Włada biegle językiem angielskim.
"
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Grzegorz jest adwokatem i doradcą podatkowym oraz Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczony ekspert z zakresu prawa podatkowego, laureat prestiżowych rankingów Rzeczypospolitej i Dziennika Gazeta Prawna w kategorii spory podatkowe, jak również w kategorii VAT i PIT. Grzegorz realizował wiele projektów doradczych, obejmujących planowanie podatkowe, zarządzenie ryzykiem prawnym i podatkowym, procesy restrukturyzacyjne oraz audyty podatkowe. Jako specjalista w zakresie procedury podatkowej z sukcesami prowadzi dziesiątki postępowań przed organami podatkowymi i sądami administracyjnymi oraz reprezentuje Klientów w skomplikowanych postępowaniach karnoskarbowych. Wykładowca na ponad 800 szkoleniach z zakresu prawa i podatków, restrukturyzacji oraz procedury podatkowej. Regularnie publikuje w prasie branżowej i specjalistycznej. Włada biegle językiem angielskim.
"
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                        ["promotional_price_starts_at"]=>
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                      ["revisionPresenter":protected]=>
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                      ["sortable":protected]=>
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                      ["metaTable":protected]=>
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                      ["forceDeleting":protected]=>
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                      ["defaultLocale":protected]=>
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                      ["mediaCollections"]=>
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                      ["deletePreservingMedia":protected]=>
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          ["translations"]=>
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            ["items":protected]=>
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              [0]=>
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                ["connection":protected]=>
                string(5) "pgsql"
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                  ["name"]=>
                  string(25) "Jak płacić niższy CIT?"
                  ["content"]=>
                  string(3476) "



FRAGMENT SZKOLENIA



CEL SZKOLENIA
Celem szkolenie jest przedstawienie wybranych ulg i preferencji podatkowych pod kątem możliwości obniżenia CIT. Ustawa przewiduje szereg możliwości, ulg i preferencji, aby obniżyć kwotę podatku do zapłaty. W wielu przypadkach podatnicy nie korzystają z tych możliwości. Szkolenie ma na celu omówienie w pełni legalnych sposobów na obniżenie podatku. 

PROGRAM

I. Tradycyjne odliczenia i ulgi w CIT – omówienie regulacji 

1. Darowizny (na pożytek publiczny, kult religijny i inne)
2. Odliczenie straty
3. Hipotetyczne odsetki w kosztach (NID)
4. Ulga na złe długi
5. Obniżona stawka CIT 9% 

II. Odliczenie odpisu na specjalny fundusz inwestycyjny

1. Istota regulacji
2. Kto może skorzystać? 
3. Jakie korzyści można uzyskać?
4. Zasady wydatkowania środków

III. Ulgi wspierające innowacje

1. Ulga B+R – korzystne zmiany
2. Ulga dla innowacyjnych pracowników
3. Ulga na prototyp
4. Ulga na wprowadzenie do obrotu nowego produktu
5. Ulga na ekspansję produktową
6. Ulga na robotyzację

IV. Inne ulgi i preferencje wprowadzone w ostatnich latach

1. Ulga na wspieranie sportu, kultury i nauki
2. Ulga dla inwestujących w gminach o wysokim bezrobociu 
3. Ulga konsolidacyjna

V. Inne możliwości podatkowe w CIT

1. Polska Strefa Inwestycji – zarys regulacji i korzyści
2. Estoński CIT – kto może i kiedy się opłaca skorzystać? 
3. Fundacja rodzinna – korzyści podatkowe 


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(776) "



Cena bez abonamentu:
199 PLN






3 godziny 26 minut






Certyfikat:
TAK






Materiały:
Tak


"
                }
                ["original":protected]=>
                array(7) {
                  ["id"]=>
                  int(2407)
                  ["product_id"]=>
                  int(2407)
                  ["locale"]=>
                  string(2) "pl"
                  ["name"]=>
                  string(25) "Jak płacić niższy CIT?"
                  ["content"]=>
                  string(3476) "



FRAGMENT SZKOLENIA



CEL SZKOLENIA
Celem szkolenie jest przedstawienie wybranych ulg i preferencji podatkowych pod kątem możliwości obniżenia CIT. Ustawa przewiduje szereg możliwości, ulg i preferencji, aby obniżyć kwotę podatku do zapłaty. W wielu przypadkach podatnicy nie korzystają z tych możliwości. Szkolenie ma na celu omówienie w pełni legalnych sposobów na obniżenie podatku. 

PROGRAM

I. Tradycyjne odliczenia i ulgi w CIT – omówienie regulacji 

1. Darowizny (na pożytek publiczny, kult religijny i inne)
2. Odliczenie straty
3. Hipotetyczne odsetki w kosztach (NID)
4. Ulga na złe długi
5. Obniżona stawka CIT 9% 

II. Odliczenie odpisu na specjalny fundusz inwestycyjny

1. Istota regulacji
2. Kto może skorzystać? 
3. Jakie korzyści można uzyskać?
4. Zasady wydatkowania środków

III. Ulgi wspierające innowacje

1. Ulga B+R – korzystne zmiany
2. Ulga dla innowacyjnych pracowników
3. Ulga na prototyp
4. Ulga na wprowadzenie do obrotu nowego produktu
5. Ulga na ekspansję produktową
6. Ulga na robotyzację

IV. Inne ulgi i preferencje wprowadzone w ostatnich latach

1. Ulga na wspieranie sportu, kultury i nauki
2. Ulga dla inwestujących w gminach o wysokim bezrobociu 
3. Ulga konsolidacyjna

V. Inne możliwości podatkowe w CIT

1. Polska Strefa Inwestycji – zarys regulacji i korzyści
2. Estoński CIT – kto może i kiedy się opłaca skorzystać? 
3. Fundacja rodzinna – korzyści podatkowe 


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(776) "



Cena bez abonamentu:
199 PLN






3 godziny 26 minut






Certyfikat:
TAK






Materiały:
Tak


"
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Daniel jest doradcą podatkowym i Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Szczecińskim oraz jest w trakcie studiów doktoranckich na Akademii Leona Koźmińskiego w Warszawie. Od 2011 roku wykonuje zawód doradcy podatkowego, wcześniej pracował w administracji skarbowej, reprezentując Polskę między innymi w panelach podatkowych Grupy Wyszehradzkiej oraz Grupy Państw Morza Bałtyckiego. Specjalizuje się w podatkach CIT i VAT oraz w podatku od nieruchomości. Doradzał firmom z branży nieruchomościowej, automotive, transportowej, FCMG oraz IT. Reprezentował klientów w toku postępowań podatkowych oraz postępowań przed sądami administracyjnymi i Naczelnym Sądem Administracyjnym. Daniel jest również ekspertem z obszaru planowania i restrukturyzacji podatkowej – z powodzeniem wdrożył dziesiątki projektów restrukturyzacyjnych. Doświadczony wykładowca, przeprowadził ponad 500 szkoleń z zakresu podatków i restrukturyzacji. Autor wielu publikacji na temat opodatkowania działalności firm w Polsce. Włada biegle językiem angielskim.
"
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Daniel jest doradcą podatkowym i Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Szczecińskim oraz jest w trakcie studiów doktoranckich na Akademii Leona Koźmińskiego w Warszawie. Od 2011 roku wykonuje zawód doradcy podatkowego, wcześniej pracował w administracji skarbowej, reprezentując Polskę między innymi w panelach podatkowych Grupy Wyszehradzkiej oraz Grupy Państw Morza Bałtyckiego. Specjalizuje się w podatkach CIT i VAT oraz w podatku od nieruchomości. Doradzał firmom z branży nieruchomościowej, automotive, transportowej, FCMG oraz IT. Reprezentował klientów w toku postępowań podatkowych oraz postępowań przed sądami administracyjnymi i Naczelnym Sądem Administracyjnym. Daniel jest również ekspertem z obszaru planowania i restrukturyzacji podatkowej – z powodzeniem wdrożył dziesiątki projektów restrukturyzacyjnych. Doświadczony wykładowca, przeprowadził ponad 500 szkoleń z zakresu podatków i restrukturyzacji. Autor wielu publikacji na temat opodatkowania działalności firm w Polsce. Włada biegle językiem angielskim.
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                  ["content"]=>
                  string(2691) "



FRAGMENT SZKOLENIA



CEL SZKOLENIA


Celem szkolenia jest kompleksowe przedstawienie tematyki praw i obowiązków podatników podczas realizowanych czynności kontrolnych przez organy podatkowe oraz urzędy celno-skarbowe. 
Podczas szkolenia przedstawione też zostaną praktyczne aspekty postępowania podczas postępowań, jak również omówione zostaną najbardziej newralgiczne sektory działalności obejmowane kontrolą. 

PROGRAM

I. Kontrola podatnika
1. Czynności sprawdzające, kontrola podatkowa i postępowanie podatkowe – podobieństwa i różnice.
2. Wszczęcie kontroli podatkowej.
3. Postępowanie w toku kontroli.
4. Postępowanie dowodowe.
5. Prawa i obowiązki kontrolowanego
6. Protokół kontroli podatkowej.
7. Zwalczanie ustaleń kontroli.

II. Postępowanie podatkowe
1. Wszczęcie postępowania podatkowego.
2. Postępowanie dowodowe.
3. Prawa strony postępowania.
4. Zakończenie postępowania: decyzja zabezpieczająca, wymiarowa, rygor natychmiastowej wykonalności

III. Obszary kontroli w VAT.
1. Metodyka należytej staranności.
2. Puste faktury.
3. Karuzele VAT.
4. Transakcje łańcuchowe.


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(761) "



Cena bez abonamentu:
199 PLN






Czas trwania:
2 godziny 45 minuty






Certyfikat:
TAK






Materiały:
Tak


"
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                  ["content"]=>
                  string(2691) "



FRAGMENT SZKOLENIA



CEL SZKOLENIA


Celem szkolenia jest kompleksowe przedstawienie tematyki praw i obowiązków podatników podczas realizowanych czynności kontrolnych przez organy podatkowe oraz urzędy celno-skarbowe. 
Podczas szkolenia przedstawione też zostaną praktyczne aspekty postępowania podczas postępowań, jak również omówione zostaną najbardziej newralgiczne sektory działalności obejmowane kontrolą. 

PROGRAM

I. Kontrola podatnika
1. Czynności sprawdzające, kontrola podatkowa i postępowanie podatkowe – podobieństwa i różnice.
2. Wszczęcie kontroli podatkowej.
3. Postępowanie w toku kontroli.
4. Postępowanie dowodowe.
5. Prawa i obowiązki kontrolowanego
6. Protokół kontroli podatkowej.
7. Zwalczanie ustaleń kontroli.

II. Postępowanie podatkowe
1. Wszczęcie postępowania podatkowego.
2. Postępowanie dowodowe.
3. Prawa strony postępowania.
4. Zakończenie postępowania: decyzja zabezpieczająca, wymiarowa, rygor natychmiastowej wykonalności

III. Obszary kontroli w VAT.
1. Metodyka należytej staranności.
2. Puste faktury.
3. Karuzele VAT.
4. Transakcje łańcuchowe.


"
                  ["description"]=>
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                  string(761) "



Cena bez abonamentu:
199 PLN






Czas trwania:
2 godziny 45 minuty






Certyfikat:
TAK






Materiały:
Tak


"
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FRAGMENT SZKOLENIA



CEL SZKOLENIA
Spółka z ograniczoną odpowiedzialnością jest najczęściej zakładaną spólką prawa handlowego. Przedmiotem szkolenia będzie charakterystyka spółek z ograniczoną odpowiedzialnością, proces ich tworzenia, działania i likwidacji z perspektywy skutków prawnych i podatkowych.

PROGRAM
1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki 
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
4. Prawa i obowiązki wspólników w spółce z o. o.
5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki 
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
4. Prawa i obowiązki wspólników w spółce z o. o.
5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością


"
                  ["description"]=>
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                  ["additional_info"]=>
                  string(761) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 32 minuty






Certyfikat:
TAK






Materiały:
Tak


"
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                  ["name"]=>
                  string(39) "Spółka z o. o. - prawo, podatki i ZUS"
                  ["content"]=>
                  string(2978) "



FRAGMENT SZKOLENIA



CEL SZKOLENIA
Spółka z ograniczoną odpowiedzialnością jest najczęściej zakładaną spólką prawa handlowego. Przedmiotem szkolenia będzie charakterystyka spółek z ograniczoną odpowiedzialnością, proces ich tworzenia, działania i likwidacji z perspektywy skutków prawnych i podatkowych.

PROGRAM
1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki 
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
4. Prawa i obowiązki wspólników w spółce z o. o.
5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki 
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
4. Prawa i obowiązki wspólników w spółce z o. o.
5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością


"
                  ["description"]=>
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Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 32 minuty






Certyfikat:
TAK






Materiały:
Tak


"
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                ["connection":protected]=>
                string(5) "pgsql"
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                  ["name"]=>
                  string(84) "Sygnaliści – praktyczne wskazówki jak wdrożyć nowe zasady ochrony sygnalistów"
                  ["content"]=>
                  string(5830) "



FRAGMENT SZKOLENIA



CEL SZKOLENIA
Polska ustawa o ochronie sygnalistów zbliża się wielkimi krokami. W styczniu opublikowano szósty i najprawdopodobniej, ostateczny projekt ustawy o ochronie sygnalistów. Zgodnie z projektem ustawy obowiązek wdrożenia określonych procedur wewnętrznych oraz systemów zapewniających ochronę sygnalistom będą mieli:
• Średni i duzi przedsiębiorcy, tj. już podmioty zatrudniające od 50 pracowników.
• Mikro i małe przedsiębiorstwa działające w sektorze finansowym.
• Jednostki sektora publicznego zatrudniające co najmniej 50 pracowników.
• Podmioty sektora publicznego, z wyłączeniem urzędów lub jednostek organizacyjnych gminy liczącej mniej niż 10 000 mieszkańców.
Zgodnie z projektem, podmioty prawne,  muszą wdrożyć procedury w zakresie ochrony sygnalistów w terminie 1 miesiąca od dnia wejścia w życie ustawy. 


PROGRAM
1. Ochrona sygnalistów w Polsce – dane z analiz rynku
2. Informacje wstępne 
a) Etap wdrożenia dyrektywy o ochronie sygnalistów – sankcje nałożone na Polskę i inne kraje europejskie 
b) Zakres przedmiotowy obowiązywania dyrektywy o ochronie sygnalistów.
c) Podmioty zobowiązane do wdrożenia procedur
d) Sankcje

2. Kim jest sygnalista 

a) Definicja sygnalisty
b) Warunki objęcia ochroną sygnalisty

3. Zgłoszenia wewnętrzne i działania następcze

a) Jak zorganizować wewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak opracować procedury dotyczące zgłoszeń wynikające z dyrektywy o sygnalistach?
• wskazania osoby odpowiedzialnej za odbieranie zgłoszeń,
• określenia sposobu/kanałów odbierania zgłoszeń,
• określenia sposobu ochrony osoby dokonującej zgłoszenia, 
• określenia sposobu ochrony danych osobowych osoby dokonującej zgłoszenia,
• określenia zasad zachowania poufności w przypadku ujawnienia tożsamości sygnalisty, 
• określenia rodzaju i charakteru działań następczych podejmowanych po odebraniu zgłoszenia,
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?

4. Zgłoszenia zewnętrzne i działania następcze

a) Jak zorganizować zewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak powinna wyglądać struktura zewnętrznych kanałów zgłoszeń wynikająca z dyrektywy o sygnalistach?
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?

5. Ujawnienie publiczne

6. Podstawowe zasady postępowania z sygnalistami

a) Obowiązek zachowania poufności – ochrona tożsamości sygnalisty
b) RODO,  a sygnaliści 
c) Obowiązki związane z prowadzeniem rejestrów zgłoszeń

7. Środki ochrony sygnalistów.

a) Zakaz działań odwetowych
b) Środki ochrony przed działaniami odwetowymi
c) Środki wsparcia 
d) Zakaz zrzeczenia się praw i środków ochrony prawnej

8. Procedura wewnętrzna – jak ją przygotować

9. Sankcje 


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
2 godziny 51 minut






Certyfikat:
TAK






Materiały:
Tak


"
                }
                ["original":protected]=>
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                  ["id"]=>
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                  ["product_id"]=>
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                  ["name"]=>
                  string(84) "Sygnaliści – praktyczne wskazówki jak wdrożyć nowe zasady ochrony sygnalistów"
                  ["content"]=>
                  string(5830) "



FRAGMENT SZKOLENIA



CEL SZKOLENIA
Polska ustawa o ochronie sygnalistów zbliża się wielkimi krokami. W styczniu opublikowano szósty i najprawdopodobniej, ostateczny projekt ustawy o ochronie sygnalistów. Zgodnie z projektem ustawy obowiązek wdrożenia określonych procedur wewnętrznych oraz systemów zapewniających ochronę sygnalistom będą mieli:
• Średni i duzi przedsiębiorcy, tj. już podmioty zatrudniające od 50 pracowników.
• Mikro i małe przedsiębiorstwa działające w sektorze finansowym.
• Jednostki sektora publicznego zatrudniające co najmniej 50 pracowników.
• Podmioty sektora publicznego, z wyłączeniem urzędów lub jednostek organizacyjnych gminy liczącej mniej niż 10 000 mieszkańców.
Zgodnie z projektem, podmioty prawne,  muszą wdrożyć procedury w zakresie ochrony sygnalistów w terminie 1 miesiąca od dnia wejścia w życie ustawy. 


PROGRAM
1. Ochrona sygnalistów w Polsce – dane z analiz rynku
2. Informacje wstępne 
a) Etap wdrożenia dyrektywy o ochronie sygnalistów – sankcje nałożone na Polskę i inne kraje europejskie 
b) Zakres przedmiotowy obowiązywania dyrektywy o ochronie sygnalistów.
c) Podmioty zobowiązane do wdrożenia procedur
d) Sankcje

2. Kim jest sygnalista 

a) Definicja sygnalisty
b) Warunki objęcia ochroną sygnalisty

3. Zgłoszenia wewnętrzne i działania następcze

a) Jak zorganizować wewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak opracować procedury dotyczące zgłoszeń wynikające z dyrektywy o sygnalistach?
• wskazania osoby odpowiedzialnej za odbieranie zgłoszeń,
• określenia sposobu/kanałów odbierania zgłoszeń,
• określenia sposobu ochrony osoby dokonującej zgłoszenia, 
• określenia sposobu ochrony danych osobowych osoby dokonującej zgłoszenia,
• określenia zasad zachowania poufności w przypadku ujawnienia tożsamości sygnalisty, 
• określenia rodzaju i charakteru działań następczych podejmowanych po odebraniu zgłoszenia,
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?

4. Zgłoszenia zewnętrzne i działania następcze

a) Jak zorganizować zewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak powinna wyglądać struktura zewnętrznych kanałów zgłoszeń wynikająca z dyrektywy o sygnalistach?
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?

5. Ujawnienie publiczne

6. Podstawowe zasady postępowania z sygnalistami

a) Obowiązek zachowania poufności – ochrona tożsamości sygnalisty
b) RODO,  a sygnaliści 
c) Obowiązki związane z prowadzeniem rejestrów zgłoszeń

7. Środki ochrony sygnalistów.

a) Zakaz działań odwetowych
b) Środki ochrony przed działaniami odwetowymi
c) Środki wsparcia 
d) Zakaz zrzeczenia się praw i środków ochrony prawnej

8. Procedura wewnętrzna – jak ją przygotować

9. Sankcje 


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
2 godziny 51 minut






Certyfikat:
TAK






Materiały:
Tak


"
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        ["scoutMetadata":protected]=>
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        ["translationModel"]=>
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          ["slug"]=>
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                        string(8) "datetime"
                        ["finish_at"]=>
                        string(8) "datetime"
                        ["related_product_ids"]=>
                        string(5) "array"
                        ["date_of_publish"]=>
                        string(8) "datetime"
                        ["published_to"]=>
                        string(8) "datetime"
                        ["workshop_days"]=>
                        string(5) "array"
                        ["mobile_app_only"]=>
                        string(7) "boolean"
                        ["deleted_at"]=>
                        string(8) "datetime"
                      }
                      ["classCastCache":protected]=>
                      array(0) {
                      }
                      ["attributeCastCache":protected]=>
                      array(0) {
                      }
                      ["dates":protected]=>
                      array(0) {
                      }
                      ["dateFormat":protected]=>
                      NULL
                      ["appends":protected]=>
                      array(3) {
                        [0]=>
                        string(9) "image_url"
                        [1]=>
                        string(3) "url"
                        [2]=>
                        string(12) "legal_status"
                      }
                      ["dispatchesEvents":protected]=>
                      array(0) {
                      }
                      ["observables":protected]=>
                      array(3) {
                        [0]=>
                        string(16) "createdWithMetas"
                        [1]=>
                        string(16) "updatedWithMetas"
                        [2]=>
                        string(14) "savedWithMetas"
                      }
                      ["relations":protected]=>
                      array(0) {
                      }
                      ["touches":protected]=>
                      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"
                    }
                    ["foreignKey":protected]=>
                    string(10) "product_id"
                    ["relatedKey":protected]=>
                    string(9) "author_id"
                  }
                }
                ["touches":protected]=>
                array(0) {
                }
                ["timestamps"]=>
                bool(true)
                ["hidden":protected]=>
                array(2) {
                  [0]=>
                  string(8) "password"
                  [1]=>
                  string(14) "remember_token"
                }
                ["visible":protected]=>
                array(0) {
                }
                ["fillable":protected]=>
                array(0) {
                }
                ["guarded":protected]=>
                array(0) {
                }
                ["rememberTokenName":protected]=>
                string(14) "remember_token"
                ["revisionable":protected]=>
                array(8) {
                  [0]=>
                  string(10) "first_name"
                  [1]=>
                  string(9) "last_name"
                  [2]=>
                  string(5) "email"
                  [3]=>
                  string(5) "phone"
                  [4]=>
                  string(6) "status"
                  [5]=>
                  string(16) "allow_newsletter"
                  [6]=>
                  string(11) "facebook_id"
                  [7]=>
                  string(9) "google_id"
                }
                ["sortable":protected]=>
                array(5) {
                  [0]=>
                  string(2) "id"
                  [1]=>
                  string(10) "first_name"
                  [2]=>
                  string(9) "last_name"
                  [3]=>
                  string(5) "email"
                  [4]=>
                  string(10) "created_at"
                }
                ["accessToken":protected]=>
                NULL
                ["forceDeleting":protected]=>
                bool(false)
                ["roleClass":"SCTeam\Auth\Models\User":private]=>
                NULL
                ["permissionClass":"SCTeam\Auth\Models\User":private]=>
                NULL
                ["wildcardClass":"SCTeam\Auth\Models\User":private]=>
                NULL
                ["__metaData":protected]=>
                NULL
                ["__wasCreatedEventFired":protected]=>
                bool(false)
                ["__wasUpdatedEventFired":protected]=>
                bool(false)
                ["__wasSavedEventFired":protected]=>
                bool(false)
                ["mediaConversions"]=>
                array(0) {
                }
                ["mediaCollections"]=>
                array(0) {
                }
                ["deletePreservingMedia":protected]=>
                bool(false)
                ["unAttachedMediaLibraryItems":protected]=>
                array(0) {
                }
              }
            }
            ["escapeWhenCastingToString":protected]=>
            bool(false)
          }
          ["translations"]=>
          object(Illuminate\Database\Eloquent\Collection)#2899 (2) {
            ["items":protected]=>
            array(1) {
              [0]=>
              object(SCTeam\Products\Models\ProductTranslation)#2796 (30) {
                ["connection":protected]=>
                string(5) "pgsql"
                ["table":protected]=>
                string(20) "product_translations"
                ["primaryKey":protected]=>
                string(2) "id"
                ["keyType":protected]=>
                string(3) "int"
                ["incrementing"]=>
                bool(true)
                ["with":protected]=>
                array(0) {
                }
                ["withCount":protected]=>
                array(0) {
                }
                ["preventsLazyLoading"]=>
                bool(false)
                ["perPage":protected]=>
                int(15)
                ["exists"]=>
                bool(true)
                ["wasRecentlyCreated"]=>
                bool(false)
                ["escapeWhenCastingToString":protected]=>
                bool(false)
                ["attributes":protected]=>
                array(7) {
                  ["id"]=>
                  int(2399)
                  ["product_id"]=>
                  int(2399)
                  ["locale"]=>
                  string(2) "pl"
                  ["name"]=>
                  string(23) "Klasyfikacja budżetowa"
                  ["content"]=>
                  string(4597) "



FRAGMENT SZKOLENIA



CEL SZKOLENIA
Celem szkolenia jest przybliżenie uczestnikom zasad prawidłowego klasyfikowania dochodów i wydatków w oparciu o klasyfikację budżetową wskazaną w rozporządzeniu Ministra Finansów z 2 marca 2010 r. w sprawie szczegółowej klasyfikacji dochodów, wydatków, przychodów i rozchodów oraz środków pochodzących ze źródeł zagranicznych.
 
PROGRAM

Część 1.Nieprawidłowości w zakresie paragrafów dochodów i wydatków w świetle stanowisk RIO
1. Najczęściej występujące problemy i nieprawidłowości w zakresie paragrafów dochodów:
• § 069 „Wpływy z różnych opłat”,
• § 083 „Wpływy z usług”,
• § 097 „Wpływy z rożnych dochodów”.
2. Najczęściej występujące problemy i nieprawidłowości w zakresie paragrafów wydatków:
• wydatki osobowe niezaliczane do wynagrodzeń (zakup okularów korygujących, wypłata na start dla nauczyciela, wydatki z tytułu BHP) wynagrodzenia bezosobowe,
• nagrody konkursowe (klasyfikacja kosztów dotyczących nagród, definicja konkursu, zakup nagród rzeczowych),
• materiały i wyposażenie (zasady stosowania § 421 i § 606; zakup części do naprawy środka trwałego; 
• zakup środków żywności (wsad do kotła, zakup środków żywności do sekretariatu, zakup artykułów spożywczych serwowanych podczas szkolenia, catering, właściwe użycie paragrafów : 421, 421, 430)
• zakup środków dydaktycznych i książek (co to jest pomoc dydaktyczna, prenumerata czasopism w szkole, kiedy wydatek w przedszkolu jest zakupem środków dydaktycznych)
• usługi remontowe (remont a ulepszenie środka trwałego – § 427 czy § 605, konserwacja, remont, naprawa a przegląd środka trwałego),
• usługi pozostałe (zakup znaczków, zakup pieczątek, dorobienie klucza, czasopisma elektroniczne, dostęp do serwisów internetowych, odprowadzanie ścieków i wywóz odpadów)
• usługi tłumaczenia, ekspertyzy, analizy opinie (§ 438, § 439, § 417),
• podróże krajowe i zagraniczne (§ 441, § 442),
• różne opłaty i składki (abonament RTV, oplata za zajęcie pasa drogowego)
• szkolenia (§ 455, § 470),
• wydatki inwestycyjne i wydatki na zakupy inwestycyjne (§ 605, § 606).
3. Jak klasyfikować wydatki z faktur z wieloma pozycjami (naprawa kserokopiarki, naprawa, samochodu służbowego)

Część III
Paragrafy ukraińskie
1. Klasyfikacja wydatków związanych z wydatkami w oświacie (wydatki na zakup usług ¬ § 437 czy § 486, pomoce dydaktyczne ¬ § 435 czy § 486, wynagrodzenia dla nauczycieli i pochodne od wynagrodzeń, co należy księgować do ¬ § 486)


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(759) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 6 minut






Certyfikat:
TAK






Materiały:
Tak


"
                }
                ["original":protected]=>
                array(7) {
                  ["id"]=>
                  int(2399)
                  ["product_id"]=>
                  int(2399)
                  ["locale"]=>
                  string(2) "pl"
                  ["name"]=>
                  string(23) "Klasyfikacja budżetowa"
                  ["content"]=>
                  string(4597) "



FRAGMENT SZKOLENIA



CEL SZKOLENIA
Celem szkolenia jest przybliżenie uczestnikom zasad prawidłowego klasyfikowania dochodów i wydatków w oparciu o klasyfikację budżetową wskazaną w rozporządzeniu Ministra Finansów z 2 marca 2010 r. w sprawie szczegółowej klasyfikacji dochodów, wydatków, przychodów i rozchodów oraz środków pochodzących ze źródeł zagranicznych.
 
PROGRAM

Część 1.Nieprawidłowości w zakresie paragrafów dochodów i wydatków w świetle stanowisk RIO
1. Najczęściej występujące problemy i nieprawidłowości w zakresie paragrafów dochodów:
• § 069 „Wpływy z różnych opłat”,
• § 083 „Wpływy z usług”,
• § 097 „Wpływy z rożnych dochodów”.
2. Najczęściej występujące problemy i nieprawidłowości w zakresie paragrafów wydatków:
• wydatki osobowe niezaliczane do wynagrodzeń (zakup okularów korygujących, wypłata na start dla nauczyciela, wydatki z tytułu BHP) wynagrodzenia bezosobowe,
• nagrody konkursowe (klasyfikacja kosztów dotyczących nagród, definicja konkursu, zakup nagród rzeczowych),
• materiały i wyposażenie (zasady stosowania § 421 i § 606; zakup części do naprawy środka trwałego; 
• zakup środków żywności (wsad do kotła, zakup środków żywności do sekretariatu, zakup artykułów spożywczych serwowanych podczas szkolenia, catering, właściwe użycie paragrafów : 421, 421, 430)
• zakup środków dydaktycznych i książek (co to jest pomoc dydaktyczna, prenumerata czasopism w szkole, kiedy wydatek w przedszkolu jest zakupem środków dydaktycznych)
• usługi remontowe (remont a ulepszenie środka trwałego – § 427 czy § 605, konserwacja, remont, naprawa a przegląd środka trwałego),
• usługi pozostałe (zakup znaczków, zakup pieczątek, dorobienie klucza, czasopisma elektroniczne, dostęp do serwisów internetowych, odprowadzanie ścieków i wywóz odpadów)
• usługi tłumaczenia, ekspertyzy, analizy opinie (§ 438, § 439, § 417),
• podróże krajowe i zagraniczne (§ 441, § 442),
• różne opłaty i składki (abonament RTV, oplata za zajęcie pasa drogowego)
• szkolenia (§ 455, § 470),
• wydatki inwestycyjne i wydatki na zakupy inwestycyjne (§ 605, § 606).
3. Jak klasyfikować wydatki z faktur z wieloma pozycjami (naprawa kserokopiarki, naprawa, samochodu służbowego)

Część III
Paragrafy ukraińskie
1. Klasyfikacja wydatków związanych z wydatkami w oświacie (wydatki na zakup usług ¬ § 437 czy § 486, pomoce dydaktyczne ¬ § 435 czy § 486, wynagrodzenia dla nauczycieli i pochodne od wynagrodzeń, co należy księgować do ¬ § 486)


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(759) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 6 minut






Certyfikat:
TAK






Materiały:
Tak


"
                }
                ["changes":protected]=>
                array(0) {
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                ["casts":protected]=>
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                ["attributeCastCache":protected]=>
                array(0) {
                }
                ["dates":protected]=>
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                ["dateFormat":protected]=>
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                ["touches":protected]=>
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                ["timestamps"]=>
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                  [1]=>
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                ["guarded":protected]=>
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                  string(1) "*"
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            ["escapeWhenCastingToString":protected]=>
            bool(false)
          }
        }
        ["touches":protected]=>
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        ["timestamps"]=>
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        ["hidden":protected]=>
        array(0) {
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        ["visible":protected]=>
        array(0) {
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        ["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"
      }
      [5]=>
      object(App\Models\Product)#3095 (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(2392)
          ["slug"]=>
          string(93) "przychodzi-kasia-do-lekarza-obowiazek-ewidencjonowania-na-kasie-sprzedazy-uslug-medycznych260"
          ["price"]=>
          string(3) "199"
          ["tax_id"]=>
          int(1)
          ["type"]=>
          int(3)
          ["deleted_at"]=>
          NULL
          ["created_at"]=>
          string(19) "2024-06-12 10:22:48"
          ["updated_at"]=>
          string(19) "2025-02-26 13:37:22"
          ["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) "2024-06-12 10:11:00"
          ["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) {
          ["id"]=>
          int(2392)
          ["slug"]=>
          string(93) "przychodzi-kasia-do-lekarza-obowiazek-ewidencjonowania-na-kasie-sprzedazy-uslug-medycznych260"
          ["price"]=>
          string(3) "199"
          ["tax_id"]=>
          int(1)
          ["type"]=>
          int(3)
          ["deleted_at"]=>
          NULL
          ["created_at"]=>
          string(19) "2024-06-12 10:22:48"
          ["updated_at"]=>
          string(19) "2025-02-26 13:37:22"
          ["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) "2024-06-12 10:11:00"
          ["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)
        }
        ["changes":protected]=>
        array(0) {
        }
        ["casts":protected]=>
        array(11) {
          ["type"]=>
          string(33) "SCTeam\Products\Enums\ProductType"
          ["promotional_price_starts_at"]=>
          string(8) "datetime"
          ["promotional_price_ends_at"]=>
          string(8) "datetime"
          ["starts_at"]=>
          string(8) "datetime"
          ["finish_at"]=>
          string(8) "datetime"
          ["related_product_ids"]=>
          string(5) "array"
          ["date_of_publish"]=>
          string(8) "datetime"
          ["published_to"]=>
          string(8) "datetime"
          ["workshop_days"]=>
          string(5) "array"
          ["mobile_app_only"]=>
          string(7) "boolean"
          ["deleted_at"]=>
          string(8) "datetime"
        }
        ["classCastCache":protected]=>
        array(0) {
        }
        ["attributeCastCache":protected]=>
        array(0) {
        }
        ["dates":protected]=>
        array(0) {
        }
        ["dateFormat":protected]=>
        NULL
        ["appends":protected]=>
        array(3) {
          [0]=>
          string(9) "image_url"
          [1]=>
          string(3) "url"
          [2]=>
          string(12) "legal_status"
        }
        ["dispatchesEvents":protected]=>
        array(0) {
        }
        ["observables":protected]=>
        array(3) {
          [0]=>
          string(16) "createdWithMetas"
          [1]=>
          string(16) "updatedWithMetas"
          [2]=>
          string(14) "savedWithMetas"
        }
        ["relations":protected]=>
        array(5) {
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                  ["content"]=>
                  string(1734) "



FRAGMENT SZKOLENIA



CEL SZKOLENIA
Zgodnie z przepisami ustawy o VAT każdy przedsiębiorca, który świadczy usługi na rzecz osób fizycznych nieprowadzących działalności gospodarczej ma obowiązek rejestrować takie transakcje przy użyciu kasy fiskalnej. W obecnym stanie prawnym obwiązek ten dotyczy także lekarzy wykonujących zawód w ramach działalności gospodarczej. Jednak czy obowiązek ten ma charakter bezwzględny ? W jakich okolicznościach wykonywanie usług przez lekarza nie wymaga posiadania kasy ?
PROGRAM

1. Usługi medyczne i inne usługi wykonywane przez lekarzy.
2. Opodatkowanie VAT usług świadczonych przez lekarzy – możliwość stosowania zwolnień podatkowych.
3. Sposób wykonywania zawodu lekarza a obowiązek posiadania kasy fiskalnej.
4. Teleporady a kasa fiskalna.
5. Kasa online dla lekarza.


"
                  ["description"]=>
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                  ["additional_info"]=>
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Cena bez abonamentu:
199 PLN






Czas trwania:
2 godziny 6 minut






Certyfikat:
TAK






Materiały:
Tak


"
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FRAGMENT SZKOLENIA



CEL SZKOLENIA
Zgodnie z przepisami ustawy o VAT każdy przedsiębiorca, który świadczy usługi na rzecz osób fizycznych nieprowadzących działalności gospodarczej ma obowiązek rejestrować takie transakcje przy użyciu kasy fiskalnej. W obecnym stanie prawnym obwiązek ten dotyczy także lekarzy wykonujących zawód w ramach działalności gospodarczej. Jednak czy obowiązek ten ma charakter bezwzględny ? W jakich okolicznościach wykonywanie usług przez lekarza nie wymaga posiadania kasy ?
PROGRAM

1. Usługi medyczne i inne usługi wykonywane przez lekarzy.
2. Opodatkowanie VAT usług świadczonych przez lekarzy – możliwość stosowania zwolnień podatkowych.
3. Sposób wykonywania zawodu lekarza a obowiązek posiadania kasy fiskalnej.
4. Teleporady a kasa fiskalna.
5. Kasa online dla lekarza.


"
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Cena bez abonamentu:
199 PLN






Czas trwania:
2 godziny 6 minut






Certyfikat:
TAK






Materiały:
Tak


"
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dr Katarzyna Trzpioła – doktor nauk ekonomicznych w zakresie nauk o zarządzaniu, pracownik naukowy Katedry Rachunkowości Uniwersytetu Warszawskiego. Członek Komitetu Standardów Rachunkowości. Aplikant biegłego rewidenta w firmie z międzynarodowym kapitałem. Autorka licznych publikacji w prasie fachowej oraz książek m.in. „MSR 10 Zdarzenia po dniu bilansowym”, „Znowelizowana ustawa o rachunkowości – tekst jednolity z praktycznym komentarzem”, „Komentarz do nowelizacji ustawy o rachunkowości”, (Wydawnictwo Wiedza i praktyka). Doświadczony wykładowca z dziedziny rachunkowości dla praktyków, na studiach podyplomowych, na kursach dla kandydatów na biegłych rewidentów i doradców podatkowych oraz szkoleniach otwartych i zamkniętych. Dotychczas przeprowadziła ponad 500 szkoleń. Od wielu lat zajmuje się zagadnieniami rachunkowości finansowej wg UoR i MSSF oraz podatków w rachunkowości. Formuła szkolenia: otwarte, on-line na żywo.
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FRAGMENT SZKOLENIA



CEL SZKOLENIA
Celem szkolenia jest omówienie najważniejszych przyczyn zmian w kapitale własnym jednostki w spółkach prawa handlowego. Na tym tle przedstawiony zostanie sposób ich ujęcia i odzwierciedlenie w sprawozdaniu finansowym.Celem szkolenia jest omówienie najważniejszych przyczyn zmian w kapitale własnym jednostki w spółkach prawa handlowego. Na tym tle przedstawiony zostanie sposób ich ujęcia i odzwierciedlenie w sprawozdaniu finansowym.
PROGRAM

1. Kapitały własne – dlaczego informacja o nich jest taka ważna
2. Istota zestawianie zmian w kapitale własnym
3. Informacja o zmianach w kapitałach jako część informacji dodatkowej
4. Operacje gospodarcze dotyczące kapitału podstawowego – przykłady ujęcia i prezentacji w ZZKW
5. Operacje gospodarcze dotyczące kapitału zapasowego – przykłady ujęcia i prezentacji w ZZKW
6. Operacje gospodarcze dotyczące kapitału rezerwowego ( w tym na cele inwestycyjne podatkowe) – przykłady ujęcia i prezentacji w ZZKW
7. Operacje gospodarcze dotyczące kapitału rezerwowego z dopłat wspólników – przykłady ujęcia i prezentacji w ZZKW
8. Operacje gospodarcze dotyczące kapitału z aktualizacji wyceny – przykłady ujęcia i prezentacji w ZZKW
9. Operacje gospodarcze dotyczące zysku/straty z latu ubiegłych – przykłady ujęcia i prezentacji w ZZKW w tym zmiana polityki rachunkowości, korekta błędu, umorzenie udziałów/akcji
10. Odpisy z zysku i zysk bieżącego roku


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(761) "



Cena bez abonamentu:
199 PLN






Czas trwania:
3 godziny 33 minuty






Certyfikat:
TAK






Materiały:
Tak


"
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                  ["content"]=>
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FRAGMENT SZKOLENIA



CEL SZKOLENIA
Celem szkolenia jest omówienie najważniejszych przyczyn zmian w kapitale własnym jednostki w spółkach prawa handlowego. Na tym tle przedstawiony zostanie sposób ich ujęcia i odzwierciedlenie w sprawozdaniu finansowym.Celem szkolenia jest omówienie najważniejszych przyczyn zmian w kapitale własnym jednostki w spółkach prawa handlowego. Na tym tle przedstawiony zostanie sposób ich ujęcia i odzwierciedlenie w sprawozdaniu finansowym.
PROGRAM

1. Kapitały własne – dlaczego informacja o nich jest taka ważna
2. Istota zestawianie zmian w kapitale własnym
3. Informacja o zmianach w kapitałach jako część informacji dodatkowej
4. Operacje gospodarcze dotyczące kapitału podstawowego – przykłady ujęcia i prezentacji w ZZKW
5. Operacje gospodarcze dotyczące kapitału zapasowego – przykłady ujęcia i prezentacji w ZZKW
6. Operacje gospodarcze dotyczące kapitału rezerwowego ( w tym na cele inwestycyjne podatkowe) – przykłady ujęcia i prezentacji w ZZKW
7. Operacje gospodarcze dotyczące kapitału rezerwowego z dopłat wspólników – przykłady ujęcia i prezentacji w ZZKW
8. Operacje gospodarcze dotyczące kapitału z aktualizacji wyceny – przykłady ujęcia i prezentacji w ZZKW
9. Operacje gospodarcze dotyczące zysku/straty z latu ubiegłych – przykłady ujęcia i prezentacji w ZZKW w tym zmiana polityki rachunkowości, korekta błędu, umorzenie udziałów/akcji
10. Odpisy z zysku i zysk bieżącego roku


"
                  ["description"]=>
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                  ["additional_info"]=>
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Cena bez abonamentu:
199 PLN






Czas trwania:
3 godziny 33 minuty






Certyfikat:
TAK






Materiały:
Tak


"
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Posiada ponad dwudziestoletnie doświadczenie zawodowe w zakresie tematyki prawnej. Od 2000 r. wykonuje działalność gospodarczą w zakresie konsultingu, w ramach której pomaga zakładać, prowadzić i likwidować inne firmy. Autor ponad 16.000 publikacji w prasie fachowej i portalach elektronicznych. Zrealizował ponad 2000 szkoleń o tematyce prawnej, także w formie webinariów. Prowadzi zajęcia na Studiach Podyplomowych Kadry i Płace (GWSH w Katowicach oraz UTH w Warszawie) oraz na Studiach Podyplomowych Rachunkowości i Podatków (Uniwersytet Ekonomiczny w Poznaniu). Specjalizuje się w podatkach, prawie pracy i prawie działalności gospodarczej.
"
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                  ["large_photo_png"]=>
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                  ["large_photo_webp"]=>
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                  ["small_photo_webp"]=>
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                  ["hubspot_contact_id"]=>
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                }
                ["original":protected]=>
                array(33) {
                  ["id"]=>
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                  ["username"]=>
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                  ["first_name"]=>
                  string(6) "Paweł"
                  ["last_name"]=>
                  string(12) "Ziółkowski"
                  ["email"]=>
                  string(24) "pawel.ziolkowski@ltca.pl"
                  ["phone"]=>
                  NULL
                  ["mobile_phone"]=>
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                  ["status"]=>
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                  ["email_verified_at"]=>
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                  ["password"]=>
                  string(60) "$2y$10$gpdM5Yl3ST8/oZDSJoiLJu5/u2mA1kotNm4K5vwr1iogX43Lro0nK"
                  ["allow_newsletter"]=>
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                  ["api_token"]=>
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                  ["facebook_id"]=>
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                  ["google_id"]=>
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                  ["remember_token"]=>
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                  ["deleted_at"]=>
                  NULL
                  ["two_factor_code"]=>
                  NULL
                  ["two_factor_expires_at"]=>
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                  ["description"]=>
                  string(690) "
Posiada ponad dwudziestoletnie doświadczenie zawodowe w zakresie tematyki prawnej. Od 2000 r. wykonuje działalność gospodarczą w zakresie konsultingu, w ramach której pomaga zakładać, prowadzić i likwidować inne firmy. Autor ponad 16.000 publikacji w prasie fachowej i portalach elektronicznych. Zrealizował ponad 2000 szkoleń o tematyce prawnej, także w formie webinariów. Prowadzi zajęcia na Studiach Podyplomowych Kadry i Płace (GWSH w Katowicach oraz UTH w Warszawie) oraz na Studiach Podyplomowych Rachunkowości i Podatków (Uniwersytet Ekonomiczny w Poznaniu). Specjalizuje się w podatkach, prawie pracy i prawie działalności gospodarczej.
"
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                  NULL
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                  ["linkedin"]=>
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                  ["large_photo_png"]=>
                  string(35) "photos/pawel_ziolkowski_500x500.png"
                  ["large_photo_webp"]=>
                  string(36) "photos/pawel_ziolkowski_500x500.webp"
                  ["small_photo_png"]=>
                  string(35) "photos/pawel_ziolkowski_100x100.png"
                  ["small_photo_webp"]=>
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                  ["hubspot_contact_id"]=>
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                  ["pivot_product_id"]=>
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                  ["pivot_author_id"]=>
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                ["changes":protected]=>
                array(0) {
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                  ["email_verified_at"]=>
                  string(8) "datetime"
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                  ["status"]=>
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                  ["subscriptions.pivot.type"]=>
                  string(43) "SCTeam\Subscriptions\Enums\SubscriptionType"
                  ["subscriptions.pivot.validity_time_type"]=>
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                ["classCastCache":protected]=>
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                ["attributeCastCache":protected]=>
                array(0) {
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                ["dateFormat":protected]=>
                NULL
                ["appends":protected]=>
                array(2) {
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                  [1]=>
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                ["dispatchesEvents":protected]=>
                array(0) {
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                ["observables":protected]=>
                array(3) {
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                  string(16) "createdWithMetas"
                  [1]=>
                  string(16) "updatedWithMetas"
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                ["relations":protected]=>
                array(1) {
                  ["pivot"]=>
                  object(Illuminate\Database\Eloquent\Relations\Pivot)#2838 (33) {
                    ["connection":protected]=>
                    NULL
                    ["table":protected]=>
                    string(14) "product_author"
                    ["primaryKey":protected]=>
                    string(2) "id"
                    ["keyType":protected]=>
                    string(3) "int"
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                    ["perPage":protected]=>
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                    ["exists"]=>
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                    ["escapeWhenCastingToString":protected]=>
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                    ["attributes":protected]=>
                    array(2) {
                      ["product_id"]=>
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                      ["author_id"]=>
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                    ["original":protected]=>
                    array(2) {
                      ["product_id"]=>
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                    array(0) {
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                    ["classCastCache":protected]=>
                    array(0) {
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                    ["attributeCastCache":protected]=>
                    array(0) {
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                    ["dates":protected]=>
                    array(0) {
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                    ["dateFormat":protected]=>
                    NULL
                    ["appends":protected]=>
                    array(0) {
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                    ["dispatchesEvents":protected]=>
                    array(0) {
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                    ["observables":protected]=>
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                    ["touches":protected]=>
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                    ["visible":protected]=>
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                    ["fillable":protected]=>
                    array(0) {
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                    ["guarded":protected]=>
                    array(0) {
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                    ["pivotParent"]=>
                    object(App\Models\Product)#2911 (46) {
                      ["connection":protected]=>
                      NULL
                      ["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"
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                      ["withCount":protected]=>
                      array(0) {
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                      ["preventsLazyLoading"]=>
                      bool(false)
                      ["perPage":protected]=>
                      int(15)
                      ["exists"]=>
                      bool(false)
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                      ["escapeWhenCastingToString":protected]=>
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                      ["attributes":protected]=>
                      array(0) {
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                      ["original":protected]=>
                      array(0) {
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                      ["changes":protected]=>
                      array(0) {
                      }
                      ["casts":protected]=>
                      array(11) {
                        ["type"]=>
                        string(33) "SCTeam\Products\Enums\ProductType"
                        ["promotional_price_starts_at"]=>
                        string(8) "datetime"
                        ["promotional_price_ends_at"]=>
                        string(8) "datetime"
                        ["starts_at"]=>
                        string(8) "datetime"
                        ["finish_at"]=>
                        string(8) "datetime"
                        ["related_product_ids"]=>
                        string(5) "array"
                        ["date_of_publish"]=>
                        string(8) "datetime"
                        ["published_to"]=>
                        string(8) "datetime"
                        ["workshop_days"]=>
                        string(5) "array"
                        ["mobile_app_only"]=>
                        string(7) "boolean"
                        ["deleted_at"]=>
                        string(8) "datetime"
                      }
                      ["classCastCache":protected]=>
                      array(0) {
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                      ["attributeCastCache":protected]=>
                      array(0) {
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                      ["dates":protected]=>
                      array(0) {
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                      ["dateFormat":protected]=>
                      NULL
                      ["appends":protected]=>
                      array(3) {
                        [0]=>
                        string(9) "image_url"
                        [1]=>
                        string(3) "url"
                        [2]=>
                        string(12) "legal_status"
                      }
                      ["dispatchesEvents":protected]=>
                      array(0) {
                      }
                      ["observables":protected]=>
                      array(3) {
                        [0]=>
                        string(16) "createdWithMetas"
                        [1]=>
                        string(16) "updatedWithMetas"
                        [2]=>
                        string(14) "savedWithMetas"
                      }
                      ["relations":protected]=>
                      array(0) {
                      }
                      ["touches":protected]=>
                      array(0) {
                      }
                      ["timestamps"]=>
                      bool(true)
                      ["hidden":protected]=>
                      array(0) {
                      }
                      ["visible":protected]=>
                      array(0) {
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                      ["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"
                    }
                    ["foreignKey":protected]=>
                    string(10) "product_id"
                    ["relatedKey":protected]=>
                    string(9) "author_id"
                  }
                }
                ["touches":protected]=>
                array(0) {
                }
                ["timestamps"]=>
                bool(true)
                ["hidden":protected]=>
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                ["visible":protected]=>
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                ["fillable":protected]=>
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                ["guarded":protected]=>
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                ["rememberTokenName":protected]=>
                string(14) "remember_token"
                ["revisionable":protected]=>
                array(8) {
                  [0]=>
                  string(10) "first_name"
                  [1]=>
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                  [2]=>
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                  string(16) "allow_newsletter"
                  [6]=>
                  string(11) "facebook_id"
                  [7]=>
                  string(9) "google_id"
                }
                ["sortable":protected]=>
                array(5) {
                  [0]=>
                  string(2) "id"
                  [1]=>
                  string(10) "first_name"
                  [2]=>
                  string(9) "last_name"
                  [3]=>
                  string(5) "email"
                  [4]=>
                  string(10) "created_at"
                }
                ["accessToken":protected]=>
                NULL
                ["forceDeleting":protected]=>
                bool(false)
                ["roleClass":"SCTeam\Auth\Models\User":private]=>
                NULL
                ["permissionClass":"SCTeam\Auth\Models\User":private]=>
                NULL
                ["wildcardClass":"SCTeam\Auth\Models\User":private]=>
                NULL
                ["__metaData":protected]=>
                NULL
                ["__wasCreatedEventFired":protected]=>
                bool(false)
                ["__wasUpdatedEventFired":protected]=>
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                ["deletePreservingMedia":protected]=>
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                array(0) {
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            ["escapeWhenCastingToString":protected]=>
            bool(false)
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          ["translations"]=>
          object(Illuminate\Database\Eloquent\Collection)#2853 (2) {
            ["items":protected]=>
            array(1) {
              [0]=>
              object(SCTeam\Products\Models\ProductTranslation)#2799 (30) {
                ["connection":protected]=>
                string(5) "pgsql"
                ["table":protected]=>
                string(20) "product_translations"
                ["primaryKey":protected]=>
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                ["keyType":protected]=>
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                ["incrementing"]=>
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                ["withCount":protected]=>
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                  ["id"]=>
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                  ["name"]=>
                  string(41) "Amortyzacja nakładów na środki trwałe"
                  ["content"]=>
                  string(6851) "



FRAGMENT SZKOLENIA





CEL SZKOLENIA

Środki trwałe i wartości niematerialne i prawne, to zazwyczaj główne składniki majątku firmy. Jeżeli w grę wchodzą duże pieniądze, ustawodawca przewiduje szczególne rozwiązania – majątku trwałego co do zasady nie zalicza się bezpośrednio do kosztów uzyskania, tylko amortyzuje (w praktyce oznacza to zaliczanie wydatków do kosztów na raty). Prawidłowe naliczanie amortyzacji pozwala zoptymalizować zobowiązania podatkowe. Z kolei błędy w amortyzacji mogą skutkować koniecznością zapłaty odsetek, a nawet odpowiedzialnością karną skarbową. 
 
Korzyści:
- poznanie zasad amortyzacji
- umiejętność prawidłowego naliczania amortyzacji
- możliwość wyboru optymalnej formy amortyzacji 
- uniknięcie błędów w zakresie PIT i CIT
- optymalizacja podatkowa
 
PROGRAM

1. Definicja środków trwałych
a) Własność lub współwłasność środka trwałego
b) Nabycie lub wytworzenie środka trwałego
c) Kompletność
d) Zdatność do użytku
e) Okres używania
f) Związek z działalnością lub oddanie w posiadanie zależne

2. Majątek trwały
a)   Rodzaje środków trwałych
b)   Klasyfikacja Środków Trwałych
c) Środek trwały a część składowa
d) Inwestycja w obcym środku trwałym
e) Środki trwałe a koszty uzyskania przychodów
f) Wartości niematerialne i prawne
g) Środek trwały a wyposażenie
h) Klasyfikowanie środków trwałych i przypisywanie stawek amortyzacyjnych

3. Wartość początkowa  
a) Sposoby ustalania wartości początkowej
b) Elementy wchodzące w skład wartości początkowej
c) Wartość początkowa przy nabyciu
d) Wartość początkowa przy wytworzeniu
e) Zmiany wartości początkowej środków trwałych

4. Amortyzacja 
a)   Zakup/wytworzenie środka trwałego a koszty uzyskania
b)   Rozłożenie kosztu w czasie
c)   Rodzaje amortyzacji

5. Amortyzacja środków trwałych o małej wartości 
a) Limit wartości do celów amortyzacji
b) Wyposażenie a środek trwały
c) Zasady amortyzacji

6. Amortyzacja liniowa
a) Zasady ustalania odpisów amortyzacyjnych. 
b) Możliwość zmiany stawek amortyzacyjnych
c) Częstotliwość dokonywania odpisów amortyzacyjnych
d) Odpisy amortyzacyjne a koszty uzyskania przychodów

7. Amortyzacja degresywna
a) Przesłanki skorzystania z amortyzacji degresywnej
b) Zasady dokonywania odpisów degresywnych

8. Amortyzacja jednorazowa
a) Definicja małego podatnika
b) Zasady dokonywania odpisów amortyzacyjnych

9. Amortyzacja według stawek indywidualnych
a) Ulepszone środki trwałe
b) Używane środki trwałe
c) Szczególna regulacja dotycząca nieruchomości

10. Remont środka trwałego
a) Definicja remontu
b) Zakres prac remontowych
c) Warunek przywrócenia stanu pierwotnego czy stanu poprzedniego
d) Remont a zastosowanie innych materiałów
e) Konsekwencje podatkowe remontu

11. Ulepszenie środka trwałego
a) Przebudowa
b) Rozbudowa
c) Rekonstrukcja
d) Adaptacja 
e) Modernizacja
f) Wzrost wartości użytkowej
g) Ulepszenie niskocennego środka trwałego
h) Ulepszenie wartości niematerialnej i prawnej
i) Konsekwencje podatkowe

12. Remont a inwestycja
a) Właściwe klasyfikowanie wydatków
b) Semantyka dokumentów a klasyfikacja wydatku
c) Wydatki mieszane (remont i inwestycja w jednym)
d) Rodzaj wydatku, a źródło finansowania
"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 11 minut






Certyfikat:
TAK






Materiały:
Tak


"
                }
                ["original":protected]=>
                array(7) {
                  ["id"]=>
                  int(2389)
                  ["product_id"]=>
                  int(2389)
                  ["locale"]=>
                  string(2) "pl"
                  ["name"]=>
                  string(41) "Amortyzacja nakładów na środki trwałe"
                  ["content"]=>
                  string(6851) "



FRAGMENT SZKOLENIA





CEL SZKOLENIA

Środki trwałe i wartości niematerialne i prawne, to zazwyczaj główne składniki majątku firmy. Jeżeli w grę wchodzą duże pieniądze, ustawodawca przewiduje szczególne rozwiązania – majątku trwałego co do zasady nie zalicza się bezpośrednio do kosztów uzyskania, tylko amortyzuje (w praktyce oznacza to zaliczanie wydatków do kosztów na raty). Prawidłowe naliczanie amortyzacji pozwala zoptymalizować zobowiązania podatkowe. Z kolei błędy w amortyzacji mogą skutkować koniecznością zapłaty odsetek, a nawet odpowiedzialnością karną skarbową. 
 
Korzyści:
- poznanie zasad amortyzacji
- umiejętność prawidłowego naliczania amortyzacji
- możliwość wyboru optymalnej formy amortyzacji 
- uniknięcie błędów w zakresie PIT i CIT
- optymalizacja podatkowa
 
PROGRAM

1. Definicja środków trwałych
a) Własność lub współwłasność środka trwałego
b) Nabycie lub wytworzenie środka trwałego
c) Kompletność
d) Zdatność do użytku
e) Okres używania
f) Związek z działalnością lub oddanie w posiadanie zależne

2. Majątek trwały
a)   Rodzaje środków trwałych
b)   Klasyfikacja Środków Trwałych
c) Środek trwały a część składowa
d) Inwestycja w obcym środku trwałym
e) Środki trwałe a koszty uzyskania przychodów
f) Wartości niematerialne i prawne
g) Środek trwały a wyposażenie
h) Klasyfikowanie środków trwałych i przypisywanie stawek amortyzacyjnych

3. Wartość początkowa  
a) Sposoby ustalania wartości początkowej
b) Elementy wchodzące w skład wartości początkowej
c) Wartość początkowa przy nabyciu
d) Wartość początkowa przy wytworzeniu
e) Zmiany wartości początkowej środków trwałych

4. Amortyzacja 
a)   Zakup/wytworzenie środka trwałego a koszty uzyskania
b)   Rozłożenie kosztu w czasie
c)   Rodzaje amortyzacji

5. Amortyzacja środków trwałych o małej wartości 
a) Limit wartości do celów amortyzacji
b) Wyposażenie a środek trwały
c) Zasady amortyzacji

6. Amortyzacja liniowa
a) Zasady ustalania odpisów amortyzacyjnych. 
b) Możliwość zmiany stawek amortyzacyjnych
c) Częstotliwość dokonywania odpisów amortyzacyjnych
d) Odpisy amortyzacyjne a koszty uzyskania przychodów

7. Amortyzacja degresywna
a) Przesłanki skorzystania z amortyzacji degresywnej
b) Zasady dokonywania odpisów degresywnych

8. Amortyzacja jednorazowa
a) Definicja małego podatnika
b) Zasady dokonywania odpisów amortyzacyjnych

9. Amortyzacja według stawek indywidualnych
a) Ulepszone środki trwałe
b) Używane środki trwałe
c) Szczególna regulacja dotycząca nieruchomości

10. Remont środka trwałego
a) Definicja remontu
b) Zakres prac remontowych
c) Warunek przywrócenia stanu pierwotnego czy stanu poprzedniego
d) Remont a zastosowanie innych materiałów
e) Konsekwencje podatkowe remontu

11. Ulepszenie środka trwałego
a) Przebudowa
b) Rozbudowa
c) Rekonstrukcja
d) Adaptacja 
e) Modernizacja
f) Wzrost wartości użytkowej
g) Ulepszenie niskocennego środka trwałego
h) Ulepszenie wartości niematerialnej i prawnej
i) Konsekwencje podatkowe

12. Remont a inwestycja
a) Właściwe klasyfikowanie wydatków
b) Semantyka dokumentów a klasyfikacja wydatku
c) Wydatki mieszane (remont i inwestycja w jednym)
d) Rodzaj wydatku, a źródło finansowania
"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 11 minut






Certyfikat:
TAK






Materiały:
Tak


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                  string(3498) "



FRAGMENT SZKOLENIA



CEL SZKOLENIA
Celem szkolenia jest przybliżenie uczestnikom zasad ewidencjonowania środków trwałych ich prawidłowej wyceny oraz przeprowadzenia likwidacji w przypadku ich zniszczenia lub zużycia.
 
PROGRAM


Definicja środków trwałych – ustawa o rachunkowości, rozporządzenie Ministra Rachunkowość oraz plany kont dla budżetu państwa, budżetów jednostek samorządu terytorialnego, jednostek budżetowych, samorządowych zakładów budżetowych, państwowych funduszy celowych oraz państwowych jednostek budżetowych mających siedzibę poza granicami Rzeczypospolitej Polskiej


Klasyfikowanie środków trwałych zgodnie z KRS nr 11 „Środki trwałe” – czy jednostki sektora finansów publicznych mogą stosować zapisy KSR, jakie zmiany w tym zakresie wprowadzić do polityki rachunkowości


Obiekt inwentarzowy – tworzenie obiektów inwentarzowych, co to jest numer inwentarzowy, jak tworzyć numery inwentarzowe, co robić z nieoznakowanymi środkami trwałymi


Dokumenty księgowe dotyczące środków trwałych – przyjęcie środka trwałego do używania (OT),  przekazanie środka trwałego (PT), zmiana miejsca użytkowania (MT), likwidacja środka trwałego (LT)


Ustalenie wartości środka trwałego – wartość początkowa – cena nabycia, koszt wytworzenia; wartość początkowa ujawnionych środków trwałych, środki trwałe w budowie, aktualizacja wartości środków trwałych, amortyzacja środków trwałych, 


Gospodarowania składnikami mienia ruchomego w JST – ogólne zasady zarządzania mieniem ruchomym w JST (wykorzystanie mienia ruchomego zgodnie z przeznaczeniem, obowiązek zachowania szczególnej staranności przy zarządzie mieniem ruchomym), zasady użytkowania mienia przez jednostki podległe – odpowiedzialność pracowników za szkody wyrządzone w mieniu jednostki, zabezpieczenie mienia przed zniszczeniem lub zagarnięciem przez osoby trzecie, bieżąca ocena stanu technicznego i przydatności mienia ruchomego, jak gospodarować mieniem oszczędnie i w sposób racjonalny


Zbędne mienie ruchome – kiedy mamy do czynienia z mieniem zbędnym, w jaki sposób dokonać wyceny mienia zbędnego


Likwidacja mienia ruchomego – kiedy dochodzi do likwidacji mienia ruchomego, jak zlikwidować zbędne środki trwałe, czynności likwidacyjne – krok po kroku


Instrukcja gospodarowania mieniem ruchomym – mówienie podstawowych elementów w ramowej instrukcji



"
                  ["description"]=>
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                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 17 minut






Certyfikat:
TAK






Materiały:
Tak


"
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                  ["name"]=>
                  string(56) "Środki trwałe i zasady gospodarowania mieniem ruchomym"
                  ["content"]=>
                  string(3498) "



FRAGMENT SZKOLENIA



CEL SZKOLENIA
Celem szkolenia jest przybliżenie uczestnikom zasad ewidencjonowania środków trwałych ich prawidłowej wyceny oraz przeprowadzenia likwidacji w przypadku ich zniszczenia lub zużycia.
 
PROGRAM


Definicja środków trwałych – ustawa o rachunkowości, rozporządzenie Ministra Rachunkowość oraz plany kont dla budżetu państwa, budżetów jednostek samorządu terytorialnego, jednostek budżetowych, samorządowych zakładów budżetowych, państwowych funduszy celowych oraz państwowych jednostek budżetowych mających siedzibę poza granicami Rzeczypospolitej Polskiej


Klasyfikowanie środków trwałych zgodnie z KRS nr 11 „Środki trwałe” – czy jednostki sektora finansów publicznych mogą stosować zapisy KSR, jakie zmiany w tym zakresie wprowadzić do polityki rachunkowości


Obiekt inwentarzowy – tworzenie obiektów inwentarzowych, co to jest numer inwentarzowy, jak tworzyć numery inwentarzowe, co robić z nieoznakowanymi środkami trwałymi


Dokumenty księgowe dotyczące środków trwałych – przyjęcie środka trwałego do używania (OT),  przekazanie środka trwałego (PT), zmiana miejsca użytkowania (MT), likwidacja środka trwałego (LT)


Ustalenie wartości środka trwałego – wartość początkowa – cena nabycia, koszt wytworzenia; wartość początkowa ujawnionych środków trwałych, środki trwałe w budowie, aktualizacja wartości środków trwałych, amortyzacja środków trwałych, 


Gospodarowania składnikami mienia ruchomego w JST – ogólne zasady zarządzania mieniem ruchomym w JST (wykorzystanie mienia ruchomego zgodnie z przeznaczeniem, obowiązek zachowania szczególnej staranności przy zarządzie mieniem ruchomym), zasady użytkowania mienia przez jednostki podległe – odpowiedzialność pracowników za szkody wyrządzone w mieniu jednostki, zabezpieczenie mienia przed zniszczeniem lub zagarnięciem przez osoby trzecie, bieżąca ocena stanu technicznego i przydatności mienia ruchomego, jak gospodarować mieniem oszczędnie i w sposób racjonalny


Zbędne mienie ruchome – kiedy mamy do czynienia z mieniem zbędnym, w jaki sposób dokonać wyceny mienia zbędnego


Likwidacja mienia ruchomego – kiedy dochodzi do likwidacji mienia ruchomego, jak zlikwidować zbędne środki trwałe, czynności likwidacyjne – krok po kroku


Instrukcja gospodarowania mieniem ruchomym – mówienie podstawowych elementów w ramowej instrukcji



"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 17 minut






Certyfikat:
TAK






Materiały:
Tak


"
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Bolesław jest adwokatem, członkiem Izby Adwokackiej w Warszawie oraz partnerem zarządzającym w LTCA Legal. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie. Posiada wieloletnie, bogate doświadczenie w prowadzeniu i rozwiązywaniu sporów oraz obsłudze prawnej klientów, w szczególności z branży budowlanej i deweloperskiej. Swoje doświadczenie zdobył m.in. przy realizacji kluczowych projektów budowlanych i infrastrukturalnych, takich jak budowy linii kolejowych, dworców, stadionów, obiektów przemysłowych, dróg ekspresowych, autostrad i nieruchomości deweloperskich. Świadczył doradztwo na rzecz polskich i zagranicznych spółek w największych inwestycjach i sporach budowlanych w Polsce. Bolesław reprezentował klientów w licznych procesach sądowych i arbitrażowych o wielomilionowej wartości charakteryzujących się najwyższym stopniem skomplikowania i złożoności. Doradzał również klientom przy realizacji wielu znaczących i prestiżowych inwestycji budowlanych. Swoje bogate doświadczenie zdobywał w renomowanych polskich i międzynarodowych kancelariach prawnych, takich jak: JDP, DZP, CMS i Hoogells. W swojej praktyce kieruje się przede wszystkim indywidualnym podejściem do klientów zwracając szczególną uwagę na ich potrzeby biznesowe. Posiada szczególną umiejętność w szerokim, międzybranżowym podejściu do problemów klientów. Jest również doświadczonym prelegentem, który wielokrotnie występował na konferencjach i kongresach w branży budowlanej oraz prowadził liczne wykłady, warsztaty i panele, a także szkolenia dedykowane dla klientów. Obsługuje klientów w języku polskim, angielskim i niemieckim.
"
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Bolesław jest adwokatem, członkiem Izby Adwokackiej w Warszawie oraz partnerem zarządzającym w LTCA Legal. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie. Posiada wieloletnie, bogate doświadczenie w prowadzeniu i rozwiązywaniu sporów oraz obsłudze prawnej klientów, w szczególności z branży budowlanej i deweloperskiej. Swoje doświadczenie zdobył m.in. przy realizacji kluczowych projektów budowlanych i infrastrukturalnych, takich jak budowy linii kolejowych, dworców, stadionów, obiektów przemysłowych, dróg ekspresowych, autostrad i nieruchomości deweloperskich. Świadczył doradztwo na rzecz polskich i zagranicznych spółek w największych inwestycjach i sporach budowlanych w Polsce. Bolesław reprezentował klientów w licznych procesach sądowych i arbitrażowych o wielomilionowej wartości charakteryzujących się najwyższym stopniem skomplikowania i złożoności. Doradzał również klientom przy realizacji wielu znaczących i prestiżowych inwestycji budowlanych. Swoje bogate doświadczenie zdobywał w renomowanych polskich i międzynarodowych kancelariach prawnych, takich jak: JDP, DZP, CMS i Hoogells. W swojej praktyce kieruje się przede wszystkim indywidualnym podejściem do klientów zwracając szczególną uwagę na ich potrzeby biznesowe. Posiada szczególną umiejętność w szerokim, międzybranżowym podejściu do problemów klientów. Jest również doświadczonym prelegentem, który wielokrotnie występował na konferencjach i kongresach w branży budowlanej oraz prowadził liczne wykłady, warsztaty i panele, a także szkolenia dedykowane dla klientów. Obsługuje klientów w języku polskim, angielskim i niemieckim.
"
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                      ["sortable":protected]=>
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                ["rememberTokenName":protected]=>
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                ["accessToken":protected]=>
                NULL
                ["forceDeleting":protected]=>
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                ["roleClass":"SCTeam\Auth\Models\User":private]=>
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              [0]=>
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FRAGMENT SZKOLENIA


OPIS SZKOLENIA
Celem szkolenia jest przybliżenie Uczestnikom w najważniejszych kwestii związanych z transakcjami sprzedaży nieruchomości zarówno od strony sprzedającego jak i kupującego.
 
PROGRAM

I. Unikanie ryzyk na samym początku - przygotowanie do transakcji
1. Jakie są ryzyka związane z transakcją na nieruchomościach?
2. Zarys odpowiedzialności
3. Częste błędy w transakcjach nieruchomościowych

II. Istotne aspekty transakcji
1. Przygotowanie – badanie i struktura transakcji
2. Jak przeprowadzić transakcję?

III. O czym należy pamiętać w umowach dotyczących sprzedaży nieruchomości
1. Umowa przedwstępna
2. Umowa przenosząca własność nieruchomości


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(761) "



Cena bez abonamentu:
199 PLN






Czas trwania:
2 godziny 53 minuty






Certyfikat:
TAK






Materiały:
Tak


"
                }
                ["original":protected]=>
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                  ["content"]=>
                  string(1539) "



FRAGMENT SZKOLENIA


OPIS SZKOLENIA
Celem szkolenia jest przybliżenie Uczestnikom w najważniejszych kwestii związanych z transakcjami sprzedaży nieruchomości zarówno od strony sprzedającego jak i kupującego.
 
PROGRAM

I. Unikanie ryzyk na samym początku - przygotowanie do transakcji
1. Jakie są ryzyka związane z transakcją na nieruchomościach?
2. Zarys odpowiedzialności
3. Częste błędy w transakcjach nieruchomościowych

II. Istotne aspekty transakcji
1. Przygotowanie – badanie i struktura transakcji
2. Jak przeprowadzić transakcję?

III. O czym należy pamiętać w umowach dotyczących sprzedaży nieruchomości
1. Umowa przedwstępna
2. Umowa przenosząca własność nieruchomości


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(761) "



Cena bez abonamentu:
199 PLN






Czas trwania:
2 godziny 53 minuty






Certyfikat:
TAK






Materiały:
Tak


"
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                  string(15420) "



FRAGMENT SZKOLENIA



CEL SZKOLENIA
Szkolenie poświęcone tematyce wynagrodzenia w ujęciu praktycznym, porządkujące zasady prawidłowego naliczania wynagrodzeń . Uczestnicy będą mieli możliwość zapoznania się z obowiązującymi przepisami. Szkolenie uwzględnia ostatnie zmiany w tematyce  płac w sferze budżetowej.
Korzyści:

Praktyczny charakter szkolenia pozwala uczestnikom uporządkować posiądą wiedzę z zakresu naliczania wynagrodzeń w różnych sytuacjach z uwzględnieniem nowych wskaźników, limitów, schematów i znowelizowanych przepisów. Zagadnienia wyjaśnione zostaną w przystępny sposób

PROGRAM

Ustawa Budżetowa 
• kształtowaniu wynagrodzeń w państwowej sferze budżetowej w 2024 roku
• realizacja podwyżek jakie zmiany w kategorii zaszeregowania
• kwoty bazowe
• średnioroczne wskaźniki wzrostu wynagrodzeń w państwowej sferze budżetowej
• kwota bazowa dla nauczycieli
Skutki wzrostu płacy minimalnej dla potrąceń z wynagrodzeń, limitów odpraw.
Poziom minimalnego wynagrodzenia a wpływa na wiele świadczeń wypłacanych w ramach stosunku pracy :
• dodatki za pracę nocną  - konieczność przeliczenia podstawy
• odszkodowania i odprawy
• wzrost stawki wynagrodzenia minimalnego a wpływ na   podstawy wynagrodzenia urlopowego i ekwiwalentu pieniężnego za niewykorzystany urlop wypoczynkowy
• Zmian płacy minimalnej a wysokość odprawy przy zwolnieniu grupowym
• Zmiana minimalnej podstawy składki emerytalno-rentowej dla osób na urlopie wychowawczym 
• Wzrost minimalnego wynagrodzenia w lipiec 2024 a skutki podatkowe
Potrącenia z wynagrodzenia a kwota minimalnego wynagrodzenia
• obowiązkowe potrącenia z wynagrodzenia
• dobrowolne potrącenia z wynagrodzenia
• kwota wolna od zajęcia egzekucyjnego w 2024 roku
• kwota wolna od potrąceń w 2024 roku
• kwota wolna od zajęcia komorniczego w 2024 roku netto
• rozstrzygnięcie zbiegów tytułów do egzekucji należności z wynagrodzenia
• odliczenie a potrącenie z wynagrodzenia
Naliczenie wynagrodzenia pracownika po złożeniu oświadczenia PIT 

• nowe zasady składania wniosków i oświadczeń płatnikowi
• kwota zmniejszająca podatek u kilku płatników
• niepobieranie zaliczki przez płatnika
• formularz PIT-2 z nowymi elementami
• rozliczanie kwoty zmniejszającej podatek rezygnacja ze stosowania kosztów uzyskania przychodu
• odliczenie składek na związki zawodowe;
• odliczenie składki zdrowotnej przez przedsiębiorców
• czy można zrezygnować z podwyższonych KUP od kiedy i z jakim skutkiem
• wspólne rozliczanie dochodów w tym dla osób samotnie wychowujących dzieci 
• pobór zaliczki na podatek dochodowy od 1 lipca 2022 r.
• Rozliczanie podatkowo - składkowe przychodów objętych zwolnieniem 85 528 zł
• ulga dla młodych/powracających/rodziców dzieci 4+/seniorów
• rozliczenie wynagrodzenia po przekroczeniu w roku progu 85 528 zł
• podstawa wymiaru składek wyższa od przychodu do opodatkowania
• przekroczenie w roku limitu 85 528 zł i dochodu 120 000 zł
• ulgi a wypłata zasiłku macierzyńskiego
• naliczanie wynagrodzenia po ustaniu stosunku pracy
• wspólne rozliczanie się małżonków a lista płac
• skutki wadliwego składania oświadczenia PIT 2, kto ponosi odpowiedzialność
• odpowiedzialność z KKS podatnika
Naliczanie godzin nadliczbowych w sytuacjach nietypowych

• kiedy występują nadgodziny a kiedy dopełnienie do etatu
• nadgodziny w różnych systemach czasu pracy jak wyliczyć
• główne zasady prawidłowego planowania czasu pracy
• czy jest możliwość zmiany grafików w trakcie okresu rozliczeniowego – stanowisko PIP
• rozliczanie godzin dobowych i średniotygodniowych – stanowisko PIP
• ustalanie wynagrodzenia za pracę w godzinach ponadwymiarowych i nadliczbowych
• składniki uwzględniane przy ustalaniu normalnego wynagrodzenia
• składniki uwzględniane przy ustalaniu dodatku
• ustalanie łącznej kwoty wynagrodzenia za pracę w godzinach ponadwymiarowych i nadliczbowych
• rozliczanie godzin nadliczbowych w sytuacjach nietypowych (praca w wolną sobotę w harmonogramie rozwiązanie umowy o pracę w trakcie okresu rozliczeniowego czasu pracy, praca nadliczbowa podczas podróży służbowej itp.)
• wynagrodzenie za nadgodziny kierownika za pracę wykonaną w razie koniczności
• wynagrodzenie za nadgodziny niepełnoetatowca
• wynagrodzenie za nadgodziny w równoważnym systemie czasu pracy
• nadgodziny tytułem naruszenia doby pracowniczej
Naliczanie wynagrodzenia za urlop i naliczanie ekwiwalentu pieniężnego za niewykorzystany urlop wypoczynkowy w naturze

• kiedy pracownik nabywa prawo do urlopu wypoczynkowego
• urlop w równoważnym systemie czasu pracy jak udzielić
• urlop proporcjonalny kiedy występuje
• stanowisko PIP w sprawie urlopu dla niepełno etatowca – zmiana w skali roku
• jak zapisać informację o urlopie wypoczynkowym w treści świadectwa pracy
• wynagrodzenie za urlop wypoczynkowy i ekwiwalent za niewykorzystany urlop wypoczynkowy w naturze przy stałych i zmiennych składnika wynagrodzenia
• wynagrodzenie urlopowe – składniki za okresy dłuższe niż miesiąc w podstawie wymiaru
• normalne wynagrodzenie i dodatki za nadgodziny w podstawie wymiaru urlopu
• podstawa wyliczeń w przypadku długiej nieobecności poprzedzającej urlop lub wypłatę ekwiwalentu
• termin wypłaty wynagrodzenia urlopowego i ekwiwalent za urlop
• obliczenie ekwiwalentu za urlop pracownika niepełnosprawnego, wobec którego ma zastosowanie skrócona norma czasu pracy
• współczynnik do obliczenia ekwiwalentu za urlop wypoczynkowy

Wynagrodzenie pracownika w przypadku udzielenia wolnego z powodu siły wyższej
• wysokość wynagrodzenia w przypadku nieprzepracowania pełnego miesiąca
• wynagrodzenie miesięczne w przypadku nieprzepracowania pełnego miesiąca
• wynagrodzenie godzinowe a korzystanie ze zwolnienia z powodu działania siły wyższej
• czy zostanie pomniejszona podstawa do wynagrodzenia urlopowego
• czy zostanie pomniejszona podstawa do wysokość świadczeń chorobowych
Urlop opiekuńczy i zasady naliczania wynagrodzenia
• wynagrodzenie miesięczne w przypadku nieprzepracowania pełnego miesiąca
• wynagrodzenie godzinowe a korzystanie ze zwolnienia z powodu działania siły wyższej
• czy zostanie pomniejszona podstawa do wynagrodzenia urlopowego
• czy zostanie pomniejszona podstawa do wysokość świadczeń chorobowych
Nieobecność w pracy a wynagrodzenia za pracę – przykłady wyliczeń:
• zwolnienie od wykonywania pracy , za które pracownik zachowuje prawo do wynagrodzenia
• zwolnienie z obowiązku świadczenia pracy
• szkolenia BHP
• szkolenia a prawo do wynagrodzenia
• nowe przerwy w pracy

Ustalenie wynagrodzenia za część przepracowanego miesiąca – przykłady wyliczeń
• zmniejszenie wynagrodzenia za czas choroby
• zmniejszenie wynagrodzenia z powodu innej nieobecności pracownika
• rozpoczęcie lub zakończenie umowy w trakcie miesiąca
• nieliczenie wynagrodzenia w praktyce w przypadku wystąpienia kilku nieobecności usprawiedliwionych w danym miesiącu z zachowanym prawem do wynagrodzenia
• wynagrodzenie kiedy pracownik nie przepracował ani jednego dnia

Praktyczne aspekty ustalania wynagrodzenia urlopowego 

• pracownicy wynagradzani stawką miesięczną
• pracownicy wynagradzani stawką godzinową
• składniki wliczanie i niewliczane do podstawy urlopu
• obliczanie średniej urlopowej w różnych przypadkach
• średnia z 3 lub 12 miesięcy
• nieprzepracowanie wymaganego okresu
• nieobecności w okresie przyjmowanym do podstawy
• średnia po długiej nieobecności
• przeliczanie średniej po zmianie wynagrodzenia
• urlop na przełomie miesiąca
• termin wypłaty wynagrodzenia urlopowego
• urlop okolicznościowy – jak prawidłowo wyliczyć wynagrodzenie
• stawka minimalnego wynagrodzenia styczeń 2023 a lipiec 2023r.
• minimalne wynagrodzenie a kwoty wolne od potrąceń
• obligatoryjne i fakultatywne składniki wynagrodzenia  
• formularz PIT-2 z nowymi elementami.
• rozliczanie podatkowo - składkowe przychodów objętych zwolnieniem 85 528 zł
• ulga dla młodych/powracających/rodziców dzieci 4+/seniorów
• rozliczenie wynagrodzenia po przekroczeniu w roku progu 85 528 zł
• podstawa wymiaru składek wyższa od przychodu do opodatkowania
• przekroczenie w roku limitu 85 528 zł i dochodu 120 000 zł
• ulgi a wypłata zasiłku macierzyńskiego

Nieobecność w pracy a wynagrodzenia za pracę:
• zwolnienie od wykonywania pracy , za które pracownik zachowuje prawo do wynagrodzenia
• zwolnienie z obowiązku świadczenia pracy
• szkolenia BHP
• nowe przerwy w pracy


"
                  ["description"]=>
                  string(0) ""
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Cena bez abonamentu:
199 PLN






Czas trwania:
3 godziny 55 minut






Certyfikat:
TAK






Materiały:
Tak


"
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                  ["name"]=>
                  string(27) "Płace w sferze budżetowej"
                  ["content"]=>
                  string(15420) "



FRAGMENT SZKOLENIA



CEL SZKOLENIA
Szkolenie poświęcone tematyce wynagrodzenia w ujęciu praktycznym, porządkujące zasady prawidłowego naliczania wynagrodzeń . Uczestnicy będą mieli możliwość zapoznania się z obowiązującymi przepisami. Szkolenie uwzględnia ostatnie zmiany w tematyce  płac w sferze budżetowej.
Korzyści:

Praktyczny charakter szkolenia pozwala uczestnikom uporządkować posiądą wiedzę z zakresu naliczania wynagrodzeń w różnych sytuacjach z uwzględnieniem nowych wskaźników, limitów, schematów i znowelizowanych przepisów. Zagadnienia wyjaśnione zostaną w przystępny sposób

PROGRAM

Ustawa Budżetowa 
• kształtowaniu wynagrodzeń w państwowej sferze budżetowej w 2024 roku
• realizacja podwyżek jakie zmiany w kategorii zaszeregowania
• kwoty bazowe
• średnioroczne wskaźniki wzrostu wynagrodzeń w państwowej sferze budżetowej
• kwota bazowa dla nauczycieli
Skutki wzrostu płacy minimalnej dla potrąceń z wynagrodzeń, limitów odpraw.
Poziom minimalnego wynagrodzenia a wpływa na wiele świadczeń wypłacanych w ramach stosunku pracy :
• dodatki za pracę nocną  - konieczność przeliczenia podstawy
• odszkodowania i odprawy
• wzrost stawki wynagrodzenia minimalnego a wpływ na   podstawy wynagrodzenia urlopowego i ekwiwalentu pieniężnego za niewykorzystany urlop wypoczynkowy
• Zmian płacy minimalnej a wysokość odprawy przy zwolnieniu grupowym
• Zmiana minimalnej podstawy składki emerytalno-rentowej dla osób na urlopie wychowawczym 
• Wzrost minimalnego wynagrodzenia w lipiec 2024 a skutki podatkowe
Potrącenia z wynagrodzenia a kwota minimalnego wynagrodzenia
• obowiązkowe potrącenia z wynagrodzenia
• dobrowolne potrącenia z wynagrodzenia
• kwota wolna od zajęcia egzekucyjnego w 2024 roku
• kwota wolna od potrąceń w 2024 roku
• kwota wolna od zajęcia komorniczego w 2024 roku netto
• rozstrzygnięcie zbiegów tytułów do egzekucji należności z wynagrodzenia
• odliczenie a potrącenie z wynagrodzenia
Naliczenie wynagrodzenia pracownika po złożeniu oświadczenia PIT 

• nowe zasady składania wniosków i oświadczeń płatnikowi
• kwota zmniejszająca podatek u kilku płatników
• niepobieranie zaliczki przez płatnika
• formularz PIT-2 z nowymi elementami
• rozliczanie kwoty zmniejszającej podatek rezygnacja ze stosowania kosztów uzyskania przychodu
• odliczenie składek na związki zawodowe;
• odliczenie składki zdrowotnej przez przedsiębiorców
• czy można zrezygnować z podwyższonych KUP od kiedy i z jakim skutkiem
• wspólne rozliczanie dochodów w tym dla osób samotnie wychowujących dzieci 
• pobór zaliczki na podatek dochodowy od 1 lipca 2022 r.
• Rozliczanie podatkowo - składkowe przychodów objętych zwolnieniem 85 528 zł
• ulga dla młodych/powracających/rodziców dzieci 4+/seniorów
• rozliczenie wynagrodzenia po przekroczeniu w roku progu 85 528 zł
• podstawa wymiaru składek wyższa od przychodu do opodatkowania
• przekroczenie w roku limitu 85 528 zł i dochodu 120 000 zł
• ulgi a wypłata zasiłku macierzyńskiego
• naliczanie wynagrodzenia po ustaniu stosunku pracy
• wspólne rozliczanie się małżonków a lista płac
• skutki wadliwego składania oświadczenia PIT 2, kto ponosi odpowiedzialność
• odpowiedzialność z KKS podatnika
Naliczanie godzin nadliczbowych w sytuacjach nietypowych

• kiedy występują nadgodziny a kiedy dopełnienie do etatu
• nadgodziny w różnych systemach czasu pracy jak wyliczyć
• główne zasady prawidłowego planowania czasu pracy
• czy jest możliwość zmiany grafików w trakcie okresu rozliczeniowego – stanowisko PIP
• rozliczanie godzin dobowych i średniotygodniowych – stanowisko PIP
• ustalanie wynagrodzenia za pracę w godzinach ponadwymiarowych i nadliczbowych
• składniki uwzględniane przy ustalaniu normalnego wynagrodzenia
• składniki uwzględniane przy ustalaniu dodatku
• ustalanie łącznej kwoty wynagrodzenia za pracę w godzinach ponadwymiarowych i nadliczbowych
• rozliczanie godzin nadliczbowych w sytuacjach nietypowych (praca w wolną sobotę w harmonogramie rozwiązanie umowy o pracę w trakcie okresu rozliczeniowego czasu pracy, praca nadliczbowa podczas podróży służbowej itp.)
• wynagrodzenie za nadgodziny kierownika za pracę wykonaną w razie koniczności
• wynagrodzenie za nadgodziny niepełnoetatowca
• wynagrodzenie za nadgodziny w równoważnym systemie czasu pracy
• nadgodziny tytułem naruszenia doby pracowniczej
Naliczanie wynagrodzenia za urlop i naliczanie ekwiwalentu pieniężnego za niewykorzystany urlop wypoczynkowy w naturze

• kiedy pracownik nabywa prawo do urlopu wypoczynkowego
• urlop w równoważnym systemie czasu pracy jak udzielić
• urlop proporcjonalny kiedy występuje
• stanowisko PIP w sprawie urlopu dla niepełno etatowca – zmiana w skali roku
• jak zapisać informację o urlopie wypoczynkowym w treści świadectwa pracy
• wynagrodzenie za urlop wypoczynkowy i ekwiwalent za niewykorzystany urlop wypoczynkowy w naturze przy stałych i zmiennych składnika wynagrodzenia
• wynagrodzenie urlopowe – składniki za okresy dłuższe niż miesiąc w podstawie wymiaru
• normalne wynagrodzenie i dodatki za nadgodziny w podstawie wymiaru urlopu
• podstawa wyliczeń w przypadku długiej nieobecności poprzedzającej urlop lub wypłatę ekwiwalentu
• termin wypłaty wynagrodzenia urlopowego i ekwiwalent za urlop
• obliczenie ekwiwalentu za urlop pracownika niepełnosprawnego, wobec którego ma zastosowanie skrócona norma czasu pracy
• współczynnik do obliczenia ekwiwalentu za urlop wypoczynkowy

Wynagrodzenie pracownika w przypadku udzielenia wolnego z powodu siły wyższej
• wysokość wynagrodzenia w przypadku nieprzepracowania pełnego miesiąca
• wynagrodzenie miesięczne w przypadku nieprzepracowania pełnego miesiąca
• wynagrodzenie godzinowe a korzystanie ze zwolnienia z powodu działania siły wyższej
• czy zostanie pomniejszona podstawa do wynagrodzenia urlopowego
• czy zostanie pomniejszona podstawa do wysokość świadczeń chorobowych
Urlop opiekuńczy i zasady naliczania wynagrodzenia
• wynagrodzenie miesięczne w przypadku nieprzepracowania pełnego miesiąca
• wynagrodzenie godzinowe a korzystanie ze zwolnienia z powodu działania siły wyższej
• czy zostanie pomniejszona podstawa do wynagrodzenia urlopowego
• czy zostanie pomniejszona podstawa do wysokość świadczeń chorobowych
Nieobecność w pracy a wynagrodzenia za pracę – przykłady wyliczeń:
• zwolnienie od wykonywania pracy , za które pracownik zachowuje prawo do wynagrodzenia
• zwolnienie z obowiązku świadczenia pracy
• szkolenia BHP
• szkolenia a prawo do wynagrodzenia
• nowe przerwy w pracy

Ustalenie wynagrodzenia za część przepracowanego miesiąca – przykłady wyliczeń
• zmniejszenie wynagrodzenia za czas choroby
• zmniejszenie wynagrodzenia z powodu innej nieobecności pracownika
• rozpoczęcie lub zakończenie umowy w trakcie miesiąca
• nieliczenie wynagrodzenia w praktyce w przypadku wystąpienia kilku nieobecności usprawiedliwionych w danym miesiącu z zachowanym prawem do wynagrodzenia
• wynagrodzenie kiedy pracownik nie przepracował ani jednego dnia

Praktyczne aspekty ustalania wynagrodzenia urlopowego 

• pracownicy wynagradzani stawką miesięczną
• pracownicy wynagradzani stawką godzinową
• składniki wliczanie i niewliczane do podstawy urlopu
• obliczanie średniej urlopowej w różnych przypadkach
• średnia z 3 lub 12 miesięcy
• nieprzepracowanie wymaganego okresu
• nieobecności w okresie przyjmowanym do podstawy
• średnia po długiej nieobecności
• przeliczanie średniej po zmianie wynagrodzenia
• urlop na przełomie miesiąca
• termin wypłaty wynagrodzenia urlopowego
• urlop okolicznościowy – jak prawidłowo wyliczyć wynagrodzenie
• stawka minimalnego wynagrodzenia styczeń 2023 a lipiec 2023r.
• minimalne wynagrodzenie a kwoty wolne od potrąceń
• obligatoryjne i fakultatywne składniki wynagrodzenia  
• formularz PIT-2 z nowymi elementami.
• rozliczanie podatkowo - składkowe przychodów objętych zwolnieniem 85 528 zł
• ulga dla młodych/powracających/rodziców dzieci 4+/seniorów
• rozliczenie wynagrodzenia po przekroczeniu w roku progu 85 528 zł
• podstawa wymiaru składek wyższa od przychodu do opodatkowania
• przekroczenie w roku limitu 85 528 zł i dochodu 120 000 zł
• ulgi a wypłata zasiłku macierzyńskiego

Nieobecność w pracy a wynagrodzenia za pracę:
• zwolnienie od wykonywania pracy , za które pracownik zachowuje prawo do wynagrodzenia
• zwolnienie z obowiązku świadczenia pracy
• szkolenia BHP
• nowe przerwy w pracy


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
3 godziny 55 minut






Certyfikat:
TAK






Materiały:
Tak


"
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dr Katarzyna Trzpioła – doktor nauk ekonomicznych w zakresie nauk o zarządzaniu, pracownik naukowy Katedry Rachunkowości Uniwersytetu Warszawskiego. Członek Komitetu Standardów Rachunkowości. Aplikant biegłego rewidenta w firmie z międzynarodowym kapitałem. Autorka licznych publikacji w prasie fachowej oraz książek m.in. „MSR 10 Zdarzenia po dniu bilansowym”, „Znowelizowana ustawa o rachunkowości – tekst jednolity z praktycznym komentarzem”, „Komentarz do nowelizacji ustawy o rachunkowości”, (Wydawnictwo Wiedza i praktyka). Doświadczony wykładowca z dziedziny rachunkowości dla praktyków, na studiach podyplomowych, na kursach dla kandydatów na biegłych rewidentów i doradców podatkowych oraz szkoleniach otwartych i zamkniętych. Dotychczas przeprowadziła ponad 500 szkoleń. Od wielu lat zajmuje się zagadnieniami rachunkowości finansowej wg UoR i MSSF oraz podatków w rachunkowości. Formuła szkolenia: otwarte, on-line na żywo.
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FRAGMENT SZKOLENIA


OPIS SZKOLENIA

Celem szkolenia będzie omówienie sposobu postępowania w rachunkowości w związku z podjęciem decyzji o likwidacji jednostki. 
 
PROGRAM
1. Konsekwencje podjęcia uchwały o likwidacji jednostki w rachunkowości
2. Procedury przygotowania danych do sporządzenia sprawozdania
3. Wycena aktywów i pasywów 
4. Prezentacja danych w sprawozdaniu na dzień poprzedzający postawienie jednostki
5. Sprawozdanie finansowe a bilans likwidacyjny
6. Sprawozdania w trakcie procesów likwidacji
7. Sprawozdanie na dzień zakończenia likwidacji i obowiązki z nim związane


"
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                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 12 minut






Certyfikat:
TAK






Materiały:
Tak


"
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FRAGMENT SZKOLENIA


OPIS SZKOLENIA

Celem szkolenia będzie omówienie sposobu postępowania w rachunkowości w związku z podjęciem decyzji o likwidacji jednostki. 
 
PROGRAM
1. Konsekwencje podjęcia uchwały o likwidacji jednostki w rachunkowości
2. Procedury przygotowania danych do sporządzenia sprawozdania
3. Wycena aktywów i pasywów 
4. Prezentacja danych w sprawozdaniu na dzień poprzedzający postawienie jednostki
5. Sprawozdanie finansowe a bilans likwidacyjny
6. Sprawozdania w trakcie procesów likwidacji
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"
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Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 12 minut






Certyfikat:
TAK






Materiały:
Tak


"
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    ["path"]=>
    string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
    ["pageName"]=>
    string(4) "page"
  }
  ["total":protected]=>
  int(493)
  ["lastPage":protected]=>
  int(42)
}