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Lecturer(s)
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Kirschnerová Pavlína, Ing. Ph.D.
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Course content
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- Keeping records, starting a business - Social and health insurance - Tangible and intangible assets in tax records - Receivables, liabilities, and financial assets - Stocks - Wages, reserves, and foreign currency in tax records - Value-added tax - Closing tax records - Tax return - Insurance statements - Taxation of an individual entrepreneur - The transition of tax records to accounting
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Learning activities and teaching methods
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Demonstration, Practice exercises, Individual work of students
- Home preparation for classes
- 13 hours per semester
- Term paper
- 20 hours per semester
- Participation in classes
- 26 hours per semester
- Preparation for course credit
- 16 hours per semester
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| prerequisite |
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| Knowledge |
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| Knowledge of personal taxation is a prerequisite. |
| Knowledge of personal taxation is a prerequisite. |
| Skills |
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| The student is able to calculate personal income tax and insurance contributions. |
| The student is able to calculate personal income tax and insurance contributions. |
| learning outcomes |
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| Knowledge |
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| characterize tax records and describe the forms of its management |
| characterize tax records and describe the forms of its management |
| explain the methodical procedure of tax records of income and expenses |
| explain the methodical procedure of tax records of income and expenses |
| explain the methodical procedure of tax records of claims and debts |
| explain the methodical procedure of tax records of claims and debts |
| characterize corporate property and describe the procedure for its depreciation, including the necessary records |
| characterize corporate property and describe the procedure for its depreciation, including the necessary records |
| describe the methodical procedure of the transition from tax records to accounting |
| describe the methodical procedure of the transition from tax records to accounting |
| Skills |
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| keep the entrepreneur's tax records independently |
| keep the entrepreneur's tax records independently |
| divide the tax-effective and ineffective income and expenses of an individual entrepreneur |
| divide the tax-effective and ineffective income and expenses of an individual entrepreneur |
| make closing operations in the tax record |
| make closing operations in the tax record |
| based on the tax records, determine the tax base, calculate the tax and fill in the entrepreneur's tax return, including social and health insurance summaries |
| based on the tax records, determine the tax base, calculate the tax and fill in the entrepreneur's tax return, including social and health insurance summaries |
| practically apply the transition from keeping tax records to the accounting of an individual entrepreneur |
| practically apply the transition from keeping tax records to the accounting of an individual entrepreneur |
| teaching methods |
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| Knowledge |
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| Monologic (Exposition, lecture, briefing) |
| Monologic (Exposition, lecture, briefing) |
| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| Skills |
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| Individual work of students |
| Individual work of students |
| Practice exercises |
| Practice exercises |
| assessment methods |
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| Knowledge |
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| Analysis of another type of paper written by the student (Casuistry, diary, plan ...) |
| Analysis of another type of paper written by the student (Casuistry, diary, plan ...) |
| Written examination |
| Written examination |
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Recommended literature
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Daňové zákony a související předpisy v aktuálním znění.
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ÚZ - Sociální zabezpečení, aktuální znění.
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ÚZ - Zákoník práce, aktuální znění.
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ÚZ - Zdravotní pojištění, aktuální znění.
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DUŠEK, J. Daňová evidence podnikatelů 2025. Grada, 2025. ISBN 978-80-271-5665-8.
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HNÁTEK, M. Daňové a nedaňové náklady 2025. Grada, 2025. ISBN 978-80-908801-4-6.
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VANČUROVÁ, A. Zdanění osobních příjmů. Praha: Wolters Kluwer ČR, 2022. ISBN 978-80-7552-926-8.
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