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, financial assets. Stocks. Wages, reserves, and foreign currency in tax records. Value-added tax. Closing tax records. 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
- Participation in classes
- 26 hours per semester
- Home preparation for classes
- 26 hours per semester
- Preparation for course credit
- 52 hours per semester
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prerequisite |
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Knowledge |
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Student zná principy zdanění fyzických osob |
Student zná principy zdanění fyzických osob |
Absolvování předmětu Daně |
Absolvování předmětu Daně |
learning outcomes |
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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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Practice exercises |
Demonstration |
Demonstration |
Practice exercises |
Individual work of students |
Individual work of students |
assessment methods |
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Written examination |
Written examination |
Grade (Using a grade system) |
Grade (Using a grade system) |
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., SEDLÁČEK, J. Daňová evidence podnikatelů 2018. Praha: Grada, 2018. ISBN 978-80-271-0869-5.
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KOBÍK, J., KOHOUTKOVÁ, A. Daňový řád, změny od 1.6.2018. Praha: Grada, 2018. ISBN 978-80-7554-146-8.
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VANČUROVÁ, A., LÁCHOVÁ, L. Daňový systém ČR 2018. Praha: VOX, 2018. ISBN 978-80-87480-63-2.
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VANČUROVÁ, A. Zdanění osobních příjmů. Praha: Wolters Kluwer ČR, 2022. ISBN 978-80-7552-926-8.
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