117-0040/02 – Tax Evidence (DE)
| Gurantor department | Department of Accounting and Taxes | Credits | 4 |
| Subject guarantor | Ing. Jana Hakalová, Ph.D. | Subject version guarantor | Ing. Jana Hakalová, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Choice-compulsory |
| Year | 3 | Semester | summer |
| | 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 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:
Recommended literature:
Way of continuous check of knowledge in the course of semester
Tests and Case Studies.
E-learning
Other requirements
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction