1) Definitions
2) The basic characteristics of tax records
3) Evidence of income and expenditure
4) Recording income and expenditure in a journal
5) Selected tax and non-tax expenses
6) Books of tax records
6) Tax on personal income
7) Development of tax returns
8) Accounting using accounting software
Literature
SAMUELSON, Paul, A.; NORDHAUS, William, D.Economics. 18th ed. Mc Graw Hill Higher Education, 2005. 776 pp. ISBN 0-07-287205-5.
Advised literature
PIPER, Mike. Accounting made simple : accounting explained in 100 pages or less. Simple - Subjects, : Chicago 2010, 100s. ISBN 978-0-9814542-2-1.