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Lecturer(s)
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Course content
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Lectures: - Bookkeeping records, starting a business - Tangible and intangible assets in tax records - Demands in tax records - Wages, reserves, foreign currency in tax records - Closure of tax records, tax return - Transition of tax accounting records - Bookkeeping of individual businessman - Costs and revenues - Tangible assets and inventories - Receivables and liabilities, financial assets - Financial statements - Taxation of individual businessman
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Learning activities and teaching methods
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Lecturing, Demonstration, Practice exercises
- Home preparation for classes
- 13 hours per semester
- Participation in classes
- 26 hours per semester
- Preparation for course credit
- 13 hours per semester
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| prerequisite |
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| Knowledge |
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| It is not necessary to complete another course. |
| It is not necessary to complete another course. |
| 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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| Students will be able to work independently in methodically and factually correct taxation of income using tax laws and ability to orientate in them. |
| Students will be able to work independently in methodically and factually correct taxation of income using tax laws and ability to orientate in them. |
| teaching methods |
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| Practice exercises |
| Practice exercises |
| Lecturing |
| Lecturing |
| Demonstration |
| Demonstration |
| assessment methods |
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| Grade (Using a grade system) |
| Grade (Using a grade system) |
| Analysis of seminar paper |
| Analysis of seminar paper |
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Recommended literature
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Daňové zákony v aktuálním znění.
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Kubík, Kohoutová. Daňový řád s komentářem. Praha, 2015. ISBN 978-80-7265-760-0.
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Láchová, Vančurová. Daňový systém ČR 2018. Praha grada, 2018. ISBN 978-80-87480-63-2.
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Sedláček, J. Daňová evidence podnikateků v aktuálním znění.
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