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Lecturer(s)
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Černíková Martina, Ing. Ph.D.
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Malíková Olga, Ing. Ph.D.
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Course content
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Lectures (topics): 1. Repetition of basic accountancy principles, methods, and procedures for entrepreneurs. 2. Tax system in the Czech Republic and its reflection in management and accounting of companies. 3. Receivables and payables - accounting and tax perspective. 4. Loans, credits, and investments. 5. Profit and loss, their distribution, profit shares. 6. Securities - equity and debt. 7. Fixed assets - selected aspects. 8. Value-added tax issues in the national and international context. Seminars (topics): 1. Accounting evidence of taxes in a business entity. 2. 3. Accounting and tax recording of selected transactions (acquisition and sale of securities, loans, credits and investments, depreciation, deferred tax liability). 4. VAT identification of chargeable events, place of taxable transactions, calculation of tax liabilities, reduction of deductions, and recording in accounting.
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Learning activities and teaching methods
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Monological explanation (lecture, presentation,briefing)
- Class attendance
- 28 hours per semester
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Learning outcomes
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To make students of MA Programme acquainted with accounting procedures in chosen spheres of business on advanced level. To learn students to use accounting procedures based on accounting methodology and assigned processes for decision-making and management. To interpret information obtained from accountancy in broader relationship onto law, finance and taxes. To equip students with theoretical and practical knowledge necessary for making decision in practice.
Students obtain knowledge in given course in accordance with requirements and course programme.
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Prerequisites
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This course assumes knowledge of financial accounting, public finance and tax law of the CR.
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Assessment methods and criteria
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Combined examination
Credit exam: For a successful completion of the course, it is necessary to fulfil these conditions - attendance at seminars and successfully passing a written test (minimum 60 %). Exam: written examination (minimum 60 %).
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Recommended literature
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ČÚS č. 001 až 023 pro podnikatele, účetní jednotky, které účtují podle vyhlášky č. 500/2002 Sb..
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Vyhláška 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb. o účetnictví..
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Zákon č. 563/1991 Sb. Zákon o účetnictví..
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Zákon č. 89/2012 Sb., občanský zákoník..
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Zákon č. 90/2012 Sb. Zákon o obchodních společnostech a družstvech (zákon o obchodních korporacích)..
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ELLIOTT, B. and J. ELLIOTT. Financial Accounting and Reporting. 18th ed.. Pearson Education. Harlow, 2017. ISBN 978-1-292-16240-9.
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Hnátek, Miloslav. Daňové a nedaňové náklady 2024. Praha, CZ, 2024. ISBN 978-80-908801-2-2.
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Marková, Hana. Daňové zákony 2024. Praha, CZ, 2023. ISBN 978-80-271-5243-8.
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PILAŘOVÁ, I. Účetní a daňové případy řešené v s.r.o.. Praha, CZ, 2023. ISBN 978-80-7598-731-0.
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POPKIN, William D. Introduction to taxation.. New York, USA, 2017. ISBN 978-80-271-0451-2.
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Ryneš Petr. Podvojné účetnictví a účetní závěrka 2024. Praha, CZ, 2019. ISBN 978-80-7554-405-6.
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Skálová, Jana. Podvojné účetnictví 2024. Praha, CZ, 2024. ISBN 978-80-271-5239-.
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Skálová, Jana. Účetní a daňové souvislosti přeměn obchodních společností.. Praha, CZ, 2019. ISBN 978-80-7598-570-5.
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