ACPM: Accounting for a Sole Proprietorship in Poland
Provide students with knowledge about the specifics of accounting for sole proprietors in Poland and prepare them for independent work with clients.
Course participant will:
- Learn the differences between sole proprietorship and other forms of ownership
- Be knowledgeable about the rights and obligations of a sole proprietor
- Understand the taxation schemes applicable to sole proprietors
- Learn how to submit reports for sole proprietorship correctly
Requirements for candidates
Completing the certification program does not require specific education or experience, but basic knowledge of management, economics, and finance will be an advantage.
Terms of study
18
hours
Auditorium hours
22
hours
Hours for self-study
40
hours
Total course duration
Training program
Fundamentals of Working with Polish Sole Proprietorships: Regulatory Framework
Lessons
- Concept of Sole Proprietorship and Registration of a Sole Trader Business in Poland
- Entrepreneurial Rights
- Income Tax for Sole Proprietors
Taxes and Contributions for Sole Proprietors
Lessons
- Taxation Systems for Sole Proprietors
- Income and Expense Ledger
2.1. Primary Accounting Documents in Poland
2.2. Practical Workshop on Processing Primary Documents in Symfonia Mała Księgowość
- (ZUS) Social Insurance for Sole Proprietors
- Social Insurance Systems for Sole Proprietors
VAT Tax
Lessons
- Concept of VAT Tax
- VAT Payers and Calculation Methods
- Part 1: Primary Documentation for VAT Taxation
- Part 2: Primary Documentation for VAT Taxation
- VAT Liabilities, Deductions, and Reporting
- Part 1: Tax Obligations and Credits, Reporting
- Part 2: Tax Obligations and Credits, Reporting
- VAT Practical Workshop
- Part 1: VAT Practice
- Part 2: VAT Practice
Additional Legal Requirements
.Lessons
- Fixed Assets for Sole Proprietors
1.1. Depreciation of Fixed Assets
- Cash Register for Sole Proprietors
- Vehicle Use in Sole Proprietorship
3.1. Practical Workshop on Recording Vehicle Expenses in Symfonia Mała Księgowość
Sole Proprietor Reporting
.Lessons
- PIT-28 Tax Reporting
1.1. PIT-36/36L Tax Reporting
- Social Insurance (ZUS) Reporting
Final Online Exam
.ADDITIONAL COURSE
Polish for accountants: from the alphabet to professional vocabulary in 30 days
- 1.1 The alphabet and letter combinations. Rules of reading.
- 1.2. Greeting and farewell phrases. Introductions. Formal and informal style.
- 1.3. Gender of nouns. Professions. Accusative case.
- 1.4. Koniugacja (conjugation)
- 2.1. Numerals
- 2.2. Abbreviations
- 2.3 Accountant, tax advisor, personnel officer: responsibilities
- 2.4 Accounting account. Passive singular of nouns
- 3.1 Taxes in Poland. Aspect of verbs
- 3.2 Past tense. Part 1
- 3.3 CV (professional curriculum vitae).
- 3.4 Past tense. Part 2
.
- 4.1 VAT. Value added tax
- 4.2 CIT Corporate Income Tax. Plural nouns
- 4.3 Forms of employment. Part 1
.
- 5.1 Forms of employment. Part 2
- 5.2 Salaries. Future tense of verbs
TRAINING FORMAT AND METHODS
Remote learning, recorded video lessons posted on the LMS platform.
Practical classes and analysis of real situations from the industry
Register for a courseSkills after completing the program
Hard skills
- Understanding the process of registering a business in Poland and ensuring compliance with entrepreneurs' rights.
- Knowledge of different taxation systems for sole proprietors in Poland (e.g., PIT-28, PIT-36/36L) and selecting the optimal taxation system.
- Preparation, accounting, and analysis of financial documents for sole proprietors.
- Understanding VAT accounting processes, primary documentation, and tax liabilities and credits calculations.
- Knowledge of social insurance systems for entrepreneurs and preparation of relevant reports.
- Proficiency in using Symfonia Mała Księgowość software for income and expense accounting.
- Managing fixed assets, including vehicles, and accounting for depreciation expenses.
- Preparation and submission of tax and social security reports in compliance with Polish legislation.
Soft skills
- Organisation: Ability to structure accounting activities and adhere to reporting deadlines.
- Decision-making skills: Capability to choose optimal taxation systems and accounting methods.
- Analytical thinking: Analysing financial data to make strategic business decisions.
- Responsibility: Accuracy and diligence in maintaining accounting records and reporting.
- Problem-solving skills: Quick response to legislative changes or accounting errors.
- Communication skills: Ability to collaborate effectively with tax authorities, service providers, and clients.
- Stress resilience: Ability to work under pressure during reporting periods or audits.
Exam and certificate
The official ACPM exam is held monthly on a scheduled basis, online. Pre-registration is required to participate in the exam. The list of required documents and the exam registration form are available in the e-learning system.
The exam consists of 20 test questions and 4 tasks. The exam lasts 2,5 hours.
Passing score: 60.
The international ACPM certification exam is administered by proctors using an online proctoring system (monitoring the candidate and their computer screen). The completed tasks are assessed and graded by ACPM-accredited instructors.
Exam results are sent to candidates via email within two weeks of completion. If a candidate scores 60 or more points, the ACPM international certificate will be sent in electronic format to the same email within two months of the results announcement.
More about ACPM certificatesPROVIDER INFORMATION
Financial Academy “Aktiv”
Financial Academy Aktiv is a Ukrainian company specializing in financial education and advanced training for financial professionals and top managers. We offer both individual and corporate training. Our academy is an accredited educational partner of international professional organizations ACCA, CIMA, and ACPM. We help specialists not only enhance their practical skills but also prepare for international diploma and certification exams. Additionally, we support the career development of our graduates.
Contacts
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