Cost accounting deals with the calculation and assessment of costs and expenses to purchase or produce something. It relates to calculation per unit cost using different costing techniques. Its primary purpose is to facilitate managers in decision making.
- Teacher: Emmanuel NTAHOMBEREYE
Explain tax and taxation, Understand the objectives of taxation, Understand canons/principles of taxation, Understand the application of various taxation structures, Differentiate direct tax from indirect tax, Understand tax administration and compliance, List and explain both centralized and decentralized taxes in Rwanda, Calculate corporate income tax, individual income tax, pay as you earn tax, Value added tax, withholding taxes , consumption/exercise taxes and various decentralized taxes with respect to Rwandan tax laws.
