|
Lecturer(s)
|
-
Kirschnerová Pavlína, Ing. Ph.D.
|
|
Course content
|
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.
|
|
Learning activities and teaching methods
|
Lecturing, Demonstration, Practice exercises, Individual work of students
- Participation in classes
- 10 hours per semester
- Home preparation for classes
- 10 hours per semester
- Preparation for course credit
- 20 hours per semester
|
| prerequisite |
|---|
| Knowledge |
|---|
| Student zná principy zdanění fyzických osob |
| Student zná principy zdanění fyzických osob |
| Absolvování předmětu Daně |
| Absolvování předmětu Daně |
| learning outcomes |
|---|
| 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 |
|---|
| 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 |
|---|
| Knowledge |
|---|
| Demonstration |
| Demonstration |
| Individual work of students |
| Individual work of students |
| Practice exercises |
| Practice exercises |
| Lecturing |
| Lecturing |
| assessment methods |
|---|
| Written examination |
| Analysis of seminar paper |
| Analysis of seminar paper |
| Grade (Using a grade system) |
| Grade (Using a grade system) |
| Written examination |
|
Recommended literature
|
-
Daňové zákony a související předpisy v aktuálním znění.
-
ÚZ - Sociální zabezpečení, aktuální znění.
-
ÚZ - Zákoník práce, aktuální znění.
-
ÚZ - Zdravotní pojištění, aktuální znění.
-
DUŠEK, J., SEDLÁČEK, J. Daňová evidence podnikatelů 2018. Praha: Grada, 2018. ISBN 978-80-271-0869-5.
-
KOBÍK, J., KOHOUTKOVÁ, A. Daňový řád, změny od 1.6.2018. Praha: Grada, 2018. ISBN 978-80-7554-146-8.
-
VANČUROVÁ, A., LÁCHOVÁ, L. Daňový systém ČR 2018. Praha: VOX, 2018. ISBN 978-80-87480-63-2.
-
VANČUROVÁ, A. Zdanění osobních příjmů. Praha: Wolters Kluwer ČR, 2022. ISBN 978-80-7552-926-8.
|