117-0040/01 – Tax Evidence (DE)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Jana Hakalová, Ph.D.Subject version guarantorIng. Jana Hakalová, Ph.D.
Study levelundergraduate or graduate
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.
S1I90 prof. Ing. Jan Široký, CSc.
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 explain the basic principles, the manner of governance of tax evidence and technical terminology. 2. To describe the conducting of the cash book and suplementary ledgers. 3. To clarify the specific procedures in conducting the tax evidence. 4. To solve the case studies and tests. 5. To explain the transformation process from tax evidence to accounting.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is to familiarise students with issue of keeping tax evidence of income and expenditures and assets and debts of businesses entities according to the Income Tax Act, as amended.

Compulsory literature:

THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-13818338-4.

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

Tests and Case Studies.

E-learning

Další požadavky na studenta

Other conditions are not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Explanation of the basic concepts of trade law (trade, general and special conditions for running a business division of trades, business license and its scope, the responsible representatives of business and other terms). 2. Method of tax accounting income and expenditure of individuals - Records of income and expenditure tax, - Records of non-tax revenue and expenditure, - Specific instances of non VAT registration and VAT. 3. Management of extra books - Book debts and liabilities, - Book (cards) of intangible assets, - Paper (cards) of tangible assets, - Book (operational records) retail property, - Paper stock (card stock), - Log book records, - Cards reserves and accruals, - Book for recording of valuables, - Paper (card) for recording financial assets, - And other auxiliary books. 4. Procedure for closing records and extra books at the end of the reporting period - closing adjustment of income tax, - closing adjustment of tax expenditures. 5. Compilation of tax registration - Statement of assets and liabilities, - Statement of income and expenditure. 6. Tax returns for taxable personal income. 7. Meaning and development of internal guidelines. 8. To transition from a tax accounting business accounting. 9. And other current tax issues.

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 points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40  21
        Examination Examination 60  30
Mandatory attendence parzicipation:

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