117-0036/02 – Accounting and Taxes of an Individual Entrepreneur (UDIP)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Yvetta Pšenková, Ph.D.Subject version guarantorIng. Yvetta Pšenková, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2013/2014Year of cancellation2021/2022
Intended for the facultiesEKFIntended for study typesBachelor
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 and Examination 2+1

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:

AGIANNI, Vasiliki et all, eds. European Tax Handbook 2022. 33nd ed. Amsterdam: IBFD, 2022. 1383 p. ISBN 978-90-8722-760-9. TERRA, Ben a Julie KAJUS. A guide to the European VAT directives. Volume 1, Introduction to European VAT. Amsterdam: IBFD, 2021. ISBN 978-90-8722-680-0. TERRA, Ben a Julie KAJUS. A guide to the European VAT directives. Volume 2, Integrated texts of the VAT directives and the former sixth VAT directives. Amsterdam: IBFD, 2021. ISBN 978-90-8722-681-7.

Recommended literature:

ŠIROKÝ, J., K. KRZIKALLOVÁ a M. KRAJŇÁK Trend, Development, Role and Importance of Personal Income Tax in the EU. Brno: CERM, 2020. 116 s. ISBN 978-80-7623-037-8. TERRA, Ben a Julie KAJUS. A guide to the European VAT directives. Volume 1, Introduction to European VAT. Amsterdam: IBFD, 2021. ISBN 978-90-8722-680-0.

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

Full-time form (validity from: 2013/2014 Winter semester, validity until: 2021/2022 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 30  16 2
        Examination Examination 70  35 3
Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 3 Choice-compulsory study plan
2020/2021 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 3 Choice-compulsory study plan
2019/2020 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 3 Choice-compulsory study plan
2019/2020 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 3 Choice-compulsory study plan
2018/2019 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 3 Choice-compulsory study plan
2018/2019 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 3 Choice-compulsory study plan
2017/2018 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 3 Choice-compulsory study plan
2017/2018 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 3 Choice-compulsory study plan
2016/2017 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 3 Choice-compulsory study plan
2015/2016 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 3 Choice-compulsory study plan
2014/2015 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 3 Choice-compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 3 Choice-compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2020/2021 Winter
2016/2017 Winter
2014/2015 Winter
2013/2014 Winter