117-0040/04 – Tax Evidence (DE)
| Gurantor department | Department of Accounting and Taxes | Credits | 5 |
| Subject guarantor | Ing. Jana Hakalová, Ph.D. | Subject version guarantor | Ing. Jana Hakalová, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2019/2020 | Year of cancellation | |
| 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
Tests and Case Studies.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
Framework syllabus of lectures:
1. Explanation of the basic terms of the Business Act (trade, general and special conditions of trade, categorization of trade, trade license and its scope, competent representative, establishment, conditions for obtaining of trade license, keeping of tax evidence and accounting, accounting advising, etc.).
2. Methods of keeping tax evidence of incomes and expenditures.
3. Evidence of tax incomes and expenditures according to the Income Tax Act.
4. Evidence of non-tax incomes and expenditures according to the Income Tax Act.
5. Specific cases of non VAT payers and VAT payers.
6. Keeping of auxiliary books and their requirements.
7. The book of receivables and book of debts, book (cards) of intangible fixed assets, book (cards) of tangible fixed assets, book (operative records) of a short term assets.
8. Inventory book (stock cards), journey log, provisions and accruals cards, book for records of vouchers, payroll records and other auxiliary books.
9. Procedure for closing of books at the end of the tax period.
10. Closing adjustment of incomes and expenditures and income tax return by individuals.
11. Statements in tax evidence - statement of assets and liabilities and statement of incomes and expenditures.
12. Importance and creation of internal guidelines.
13. The process of transition from tax evidence of incomes and expenditures of individuals to accounting.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction