On November 20, 2024 at 10.00 PhD, Professor of the Department of Finance and Accounting Yusupov Ulagat Bolatovich held an open lesson in the UiA-221 group for 3rd year students of the Accounting and Auditing Department on the topic: "Accounting for special tax regimes and the procedure for filling out a tax return (f.910.00)".
In an open lesson, students studied the main types of special tax regimes (simplified declaration, fixed deduction, patent), their features and scope of application. The principles of accounting for income and expenses for entities applying the STR were disclosed. The participants of the lesson learned how to correctly fill out a tax return (f.910.00) based on the provided algorithm and analyzed examples. In the process of completing practical tasks, students have consolidated the skills of calculating taxes and preparing a declaration. During the discussion and answers to questions, the complex aspects of filling out the declaration were analyzed, which allowed students to better understand the accounting procedure within the framework of the STR. The acquired knowledge and skills can be applied in practice, which is important for their professional training.
The open lesson made it possible to successfully achieve the set goals, increase the level of knowledge of students and their practical training in the field of accounting and auditing.