JUMOQ Learning · Corporate Tax Accounting and Controls

Book-to-tax bridge and tax provision

Reconcile taxable income with current tax expense: Book-to-tax bridge and tax provision

JQ-TAX-I01Intermediate

Course director: Venkata Subramani Ramachandra

2 hr 8 minFull study estimate

Full study estimate: 2 hr 8 min

Self-paced estimates for one pass through the course. Practical work includes activities, assignments and resource study. Your pace may vary; breaks and repeat attempts are extra. All course and certificate requirements still apply.

Inside this course

Select a topic to see its lessons, videos, practice activities and resources.

Ledger-to-tax return mapping

LessonLedger-to-tax return mapping
VideoLedger-to-tax return mapping — videoScheduled — upload pending
QuizTopic 1 knowledge check

Permanent versus timing differences

LessonPermanent versus timing differences
VideoPermanent versus timing differences — videoScheduled — upload pending
QuizTopic 2 knowledge check

Current tax accrual and payment reconciliation

LessonCurrent tax accrual and payment reconciliation
VideoCurrent tax accrual and payment reconciliation — videoScheduled — upload pending
QuizTopic 3 knowledge check
Decision MissionDecision Mission: Ledger-to-tax return mapping

Deferred-tax interface to Ind AS 12

LessonDeferred-tax interface to Ind AS 12
VideoDeferred-tax interface to Ind AS 12 — videoScheduled — upload pending
QuizTopic 4 knowledge check
Case QuestCase Quest: Permanent versus timing differences

Effective tax rate bridge

LessonEffective tax rate bridge
VideoEffective tax rate bridge — videoScheduled — upload pending
QuizTopic 5 knowledge check
Impact SimulatorImpact Simulator: flat profit, different tax expense

Quarter-end review evidence

LessonQuarter-end review evidence
VideoQuarter-end review evidence — videoScheduled — upload pending
QuizTopic 6 knowledge check

Case: Explain a change in tax expense despite flat profit

LessonCase: Explain a change in tax expense despite flat profit
VideoCase: Explain a change in tax expense despite flat profit — videoScheduled — upload pending
QuizTopic 7 knowledge check
Practice LabPractice Lab: Deferred-tax interface to Ind AS 12
Roleplay StudioRoleplay Studio: brief the decision-maker

Final Assessment

QuizFinal assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

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