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Lecturer(s)
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Kolářová Eva, Mgr. Ph.D.
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Svitáková Bohumila, Ing. Ph.D.
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Course content
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-Elements of Financial statements, functions of accounting (reporting). - Assets, Equity and Liabilities. - Account - basic methodical element of accounting cases - Cycle of accounting work during the accounting period - Expenses, revenues - Basic financial statements and working with them - The basic conceptual apparatus and the Czech tax system. - Taxation of personal income. - Tax on corporate income. - Tax-deductible and deductible expenses. - Tax and accountig depreciation. - Value Added Tax. - Consumer and environmental taxes, Property taxes, Road tax, Tax administration
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Learning activities and teaching methods
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Lecturing, Demonstration, Practice exercises, Individual work of students
- Home preparation for classes
- 28 hours per semester
- Preparation for course credit
- 40 hours per semester
- Home preparation for classes
- 52 hours per semester
- Home preparation for classes
- 52 hours per semester
- Preparation for examination
- 30 hours per semester
- Participation in classes
- 52 hours per semester
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| prerequisite |
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| Knowledge |
|---|
| Completion of another subject is not necessary |
| Completion of another subject is not necessary |
| Skills |
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| Completion of another subject is not necessary |
| Completion of another subject is not necessary |
| learning outcomes |
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| Knowledge |
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| After completing the course, students will acquire knowledge related to accounting, the objectives of accounting, basic accounting terms and operations, and the relationships between them. They will also acquire general knowledge of the Czech Republic's tax system, particularly income tax, property tax, and excise tax, as well as the origin of tax liability. |
| After completing the course, students will acquire knowledge related to accounting, the objectives of accounting, basic accounting terms and operations, and the relationships between them. They will also acquire general knowledge of the Czech Republic's tax system, particularly income tax, property tax, and excise tax, as well as the origin of tax liability. |
| Skills |
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| Explain the content of the terms assets, debts, equity, expenses, revenues, profit or loss Manage fundamental accounting principles and methods of basic accounting transactions Apply and work independently with tax laws Determine the personal and corporate income tax base Apply the basic provisions of the Value Added Tax Act |
| Explain the content of the terms assets, debts, equity, expenses, revenues, profit or loss Manage fundamental accounting principles and methods of basic accounting transactions Apply and work independently with tax laws Determine the personal and corporate income tax base Apply the basic provisions of the Value Added Tax Act |
| teaching methods |
|---|
| Knowledge |
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| Lecturing |
| Demonstration |
| Lecturing |
| Individual work of students |
| Individual work of students |
| Practice exercises |
| Practice exercises |
| Demonstration |
| assessment methods |
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| 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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Vyhláška č. 500/2002 Sb., České účetní standardy. .
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Zákon o účetnictví č. 563/1991 Sb. ve znění pozdějších předpisů. .
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Kobík, J., Kohoutková, A. Daňový řád s komentářem.
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ŠTEKER, Karel a OTRUSINOVÁ, Milana. Jak číst účetní výkazy. Základy českého účetnictví a výkaznictví 3. aktualizované vydání. .
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