117-0036/01 – Accounting and Taxes of an Individual Entrepreneur (UDIP)
Gurantor department | Department of Accounting and Taxes | Credits | 4 |
Subject guarantor | Ing. Yvetta Pšenková, Ph.D. | Subject version guarantor | Ing. Yvetta Pšenková, Ph.D. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 3 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2013/2014 | Year of cancellation | 2021/2022 |
Intended for the faculties | EKF | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
1. To define the basic legal, accounting and tax legislation for
individual person – individual enterpreneur
2. To clarify the difference between individual person accounting, financial
accounting and tax evidence.
3. To evaluace the advantages of mentioned legal form choice.
Teaching methods
Lectures
Tutorials
Summary
The aim of the course is to provide information about the accounting entity - individual entrepreneur (natural person) and his accounting and tax obligations. Graduate of the course should acquire during the lectures the knowledge necessary for keeping accounting and tax obligations of an individual entrepreneur, distinguish the advantage or disadvantage of choosing a bookkeeping in a full or abridged scope, or choosing tax evidence, or on the bases of analysis to choose another suitable form of business, e.g. establishment of Ltd., general partnership, etc.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Other conditions are not determined.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
Lectures are focused on the flolowing issues:
- Accounting Legislation of Soles Proprietor
- Abridged format of accounting
- Health insurance of Soles Proprietor
- Social insurance of Soles Proprietor
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction