117-0008/01 – PC Accounting ()

Gurantor departmentDepartment of Accounting and TaxesCredits2
Subject guarantorIng. Yvetta Pšenková, Ph.D.Subject version guarantorIng. Yvetta Pšenková, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
YearSemesterwinter + summer
Study languageCzech
Year of introduction1992/1993Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesMaster
Instruction secured by
LoginNameTuitorTeacher giving lectures
PS150 Ing. Yvetta Pšenková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 0+2

Subject aims expressed by acquired skills and competences

Teaching methods

Summary

Subject list listener with concrete procedure at processing tax accounting revenue and expenditure and accounting entrepreneurial subject on accounting software, that is of exploitation in entrepreneurial practice small and middle companies.

Compulsory literature:

Zákon 563/91Sb. Vyhláška č. 500/2002Sb. České účetní standardy. Daňové zákony. Internetové stránky.

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Program na daňovou evidenci příjmů a výdajů. Daňová evidence u plátce a neplátce DPH, daňový základ, daňové přiznání fyzických osob typu B. Program na účetnictví, příklady účetování u neplátce a plátce DPH,hospodářský výsledek, účetní výkazy, účetní závěrka a právnických a fyzických osob.

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit 85 (85) 0
        Written exam Written test 85  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2005/2006 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (M6202) Economic Policy and Administration (6202T027) National Economy P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (M6202) Economic Policy and Administration (6202T040) Regional Development (01) Regional Development P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Optional study plan
2004/2005 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6201T004) Economics P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6202T027) National Economy P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6202T040) Regional Development (01) Regional Development P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6201T004) Economics P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6209) Systems Engineering and Informatics (6201T004) Economics P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6202T027) National Economy P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6202T040) Regional Development (01) Regional Development P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 3 Choice-compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava Choice-compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T027) National Economy P Czech Ostrava Choice-compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T040) Regional Development (01) Regional Development P Czech Ostrava Choice-compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava Choice-compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava Choice-compulsory study plan
2003/2004 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava Choice-compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6202T027) National Economy P Czech Ostrava 3 Choice-compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 3 Choice-compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava 4 Choice-compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 4 Choice-compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6202T040) Regional Development (01) Regional Development P Czech Ostrava 3 Choice-compulsory study plan
2002/2003 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 3 Choice-compulsory study plan
2002/2003 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 3 Choice-compulsory study plan
2002/2003 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 4 Choice-compulsory study plan
2002/2003 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2002/2003 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6202T027) National Economy P Czech Ostrava 4 Optional study plan
2001/2002 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6202T040) Regional Development (01) Regional Development P Czech Ostrava 3 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 3 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6202T027) National Economy P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6202T040) Regional Development (01) Regional Development P Czech Ostrava 3 Choice-compulsory study plan
2000/2001 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 4 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner