000			04058nam a22003497a 4500
003			OSt
005			20250307151521.0
008			220526b |||||||| |||| 00| 0 eng d
020			_a9789719594000 (paper back)
040			_cFoundation University _erda
041			_aeng
050			_a(CBA-Acct) KPM 2832 _b.2019 B22
100			_aBanggawan, Rex B., _eauthor.
245			_aIncome taxation : _blaws, principles and applications : an integrated principle-based approach / _cby Rex B. Banggawan.
250			_a2019 OBE edition.
260			_aPasay City : _bReal Excellence Pub., _c2019, c2014.
300			_a703 pages _b; _c23 cm
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
505			_aPart I: Introductory concepts -- Introduction to taxation -- Taxes, tax laws, and tax administration -- Part II: Income recognition, measurement and reporting, and taxpayer classifications -- Introduction to income taxation -- Tax schemes, periods, and methods and reporting -- Part III Special income taxation -- Final income taxation -- Capital gains taxation -- Part IV Regular income taxation -- Introduction to regular income taxation -- Unit 1: General rules on gross income -- Regular income taxation - Exclusions in gross income -- Regular income taxation - Inclusions in gross income -- Unit 2: Special rules on gross income -- Compensation income -- Fringe benefits taxation -- Dealings in properties -- Unit 3: Deductions on gross income -- Unit 3 -Deductions on gross income -- Principles of deductions -- Regular allowable itemized deductions -- Special allowable itemized deductions and net operating loss carry-over -- Optional standard deduction -- Unit 4 - Specific regular tax rules per taxpayer class -- Sub-Unit 1: Special regular tax rules for individual taxpayers -- Sub-Unit 2: Special regular tax rules for corporate taxpayers -- Corporate income taxation - Special corporations -- Corporate income taxation - regular corporations.
520			_a"A guide to understanding and mastering income tax principles and applications for accountancy, finance, business including law students, tax payers and tax preparers."--Title page. "This book is a principle-based structural presentation of income taxation following the Outcomes-based Education (OBE) methodology. It is aimed to provide readers with a thorough understanding and mastery of income taxation by teaching taxation as a whole body of interconnected concepts. Its concept-based orientation assists readers to understand rather than simply memorize tax rules. The accounting and legal technicalities of taxation are comprehensively discussed and illustrated making it highly comprehensible even to non-technical readers. The book is comprehensive and well organized. The arrangement and presentation of the topics promote easier understanding, mastery and long-term retention. The book thoroughly discussed updates in detail and connects theory and practice by providing detailed practical application of tax rules. It is self-taught, Readers can learn income taxation even with minimal teacher supervision."--Back cover
650		0	_aTaxation _xLaw and legislation _zPhilippines _910206
650		0	_aIncome tax _xLaw and legislation _zPhilippines _910207
658			_aAccountancy, Bachelor of Science in. _bIncome Taxation. _cAE26
856			_uhttp://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=b4a52a4f6e6619082713932d5ac3fb50 _yClick here to view the table of contents
942			_2lcc _cBK _hKPM 2832 _i.2019 B22 _k(CBA-Acct) _n0
999			_c4262 _d4262