117-0039/01 – Use of ICT in accounting (ICT)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Yvetta Pšenková, Ph.D.Subject version guarantorIng. Yvetta Pšenková, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
YearSemestersummer
Study languageCzech
Year of introduction2013/2014Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
HAK30 Ing. Jana Hakalová, Ph.D.
PS150 Ing. Yvetta Pšenková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 0+3

Subject aims expressed by acquired skills and competences

1. To present concrete procedure in processing the accounting and tax evidence by accounting software by small and middle companies. 2. To evaluate the criteria for choise of suitable accounting software for actual bussines reality. 3. To analyse the availability and non-availability of elected software.

Teaching methods

Seminars
Tutorials

Summary

The aim of the course is to familiarise students with the specific procedures in processing of accounting and tax evidence of incomes and expenditures on accounting software, which is used in current business practice of small and medium sized companies, to be able to analyze suitability and unsuitability of chosen program for current business practice.

Compulsory literature:

SCHELLECKENS, Marnix. European Tax Handbook 2019. Amsterdam: IBFD, 2019. 1250 p. ISBN 978-90-8722-521-6.

Recommended literature:

OATS, L., A. MILLER and E. MULLIGAN. Principles of International Taxation. 6th ed. London: Bloomsbury Professional, 2017. 847 p. ISBN 978-1-5265-0169-1.

Way of continuous check of knowledge in the course of semester

Credit

E-learning

Other requirements

Other conditions are not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Framework syllabus of seminars: 1. Processing of continuous examples in accounting software in accounting of a fictitious company (Ltd., individual, unlimited partnership). 2. Transformation of accounting profit into tax base. 3. Preparation of Financial statements - statements: balance sheet, profit and loss statement, notes, or cash-flow. 4. Corporate income tax return, or Income tax return on individuals. 5. Value added tax return. 6. Analysis of suitability and unsuitability of the selected program. 7. Criteria for selection of appropriate accounting software for current business practice. 8. Processing of continuous examples in software for tax evidence of incomes and expenditures of individuals. 9. Adjustment of tax base. 10. Income tax return by individuals.

Conditions for subject completion

Full-time form (validity from: 2013/2014 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)		Min. number of pointsMax. počet pokusů
Exercises evaluation Credit 85 (85) 85 2
        Project Project 85  85 2
Mandatory attendence participation: Attendance at seminars is set at a minimum of 75%.

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Conditions for subject completion and attendance at the exercises within ISP: Development of an independent project of a fictitious company.

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
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2024/2025 (B0411A050001) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory type B study plan
2023/2024 (B0311A050015) Informatics in Economy P Czech Ostrava Choice-compulsory type B study plan
2023/2024 (B0411A050001) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory type B study plan
2023/2024 (B0411A050001) Accounting and Taxes P Czech Valašské Meziříčí 3 Choice-compulsory type B study plan
2022/2023 (B0311A050015) Informatics in Economy P Czech Ostrava Choice-compulsory type B study plan
2022/2023 (B0411A050001) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory type B study plan
2022/2023 (B0411A050001) Accounting and Taxes P Czech Valašské Meziříčí 3 Choice-compulsory type B study plan
2021/2022 (B0311A050015) Informatics in Economy P Czech Ostrava 2 Choice-compulsory type B study plan
2021/2022 (B0411A050001) Accounting and Taxes P Czech Valašské Meziříčí 3 Choice-compulsory type B study plan
2021/2022 (B0411A050001) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory type B study plan
2020/2021 (B0411A050001) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory type B study plan
2020/2021 (B0411A050001) Accounting and Taxes P Czech Valašské Meziříčí 3 Choice-compulsory type B study plan
2020/2021 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2020/2021 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2020/2021 (B0311A050015) Informatics in Economy P Czech Ostrava 2 Choice-compulsory type B study plan
2019/2020 (B6208) Economics and Management (6202R049) Accounting and Taxes 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 2 Choice-compulsory study plan
2019/2020 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2019/2020 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava 2 Choice-compulsory study plan
2019/2020 (B0411A050001) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory type B study plan
2018/2019 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2018/2019 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration 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 2 Choice-compulsory study plan
2018/2019 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava 2 Choice-compulsory study plan
2017/2018 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2017/2018 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2017/2018 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava 2 Choice-compulsory study plan
2017/2018 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 2 Choice-compulsory study plan
2016/2017 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2016/2017 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2016/2017 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava Choice-compulsory study plan
2016/2017 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 2 Choice-compulsory study plan
2015/2016 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava Choice-compulsory study plan
2015/2016 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 2 Choice-compulsory study plan
2015/2016 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2015/2016 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2015/2016 (B6208) Economics and Management (6208R037) Management (03) Sports Management P Czech Ostrava 3 Choice-compulsory study plan
2014/2015 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava Choice-compulsory study plan
2014/2015 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2014/2015 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 2 Choice-compulsory study plan
2014/2015 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2014/2015 (B6208) Economics and Management (6208R101) Sports Management P Czech Ostrava 3 Choice-compulsory study plan
2013/2014 (B6208) Economics and Management (6208R101) Sports Management P Czech Ostrava 3 Choice-compulsory study plan
2013/2014 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 3 Choice-compulsory study plan
2013/2014 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
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Occurrence in special blocks

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Assessment of instruction



2022/2023 Summer
2021/2022 Summer
2020/2021 Summer
2019/2020 Summer
2018/2019 Summer
2017/2018 Summer
2016/2017 Summer
2015/2016 Summer
2014/2015 Summer