117-0045/02 – Taxes, salaries and insurance (DMP)
Gurantor department | Department of Accounting and Taxes | Credits | 4 |
Subject guarantor | Ing. Yvetta Pšenková, Ph.D. | Subject version guarantor | Ing. Yvetta Pšenková, Ph.D. |
Study level | undergraduate or graduate | | |
| | Study language | Czech |
Year of introduction | 2013/2014 | Year of cancellation | 2020/2021 |
Intended for the faculties | EKF | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
1. To orient in fundamental legislation
2. To solve and analyse the specific processes in direct and indirect taxes accounting.
3. To solve and analyse the specific processes in health and social insurance calculation.
Teaching methods
Lectures
Tutorials
Summary
The aim of the course is to familiarise master's degree students with accounting and tax issues of payroll accounting, personal income tax from dependent activity including insurance in accounting entities and its linkage to the current legislation in the Czech Republic, furthermore, to solve and analyze specific accounting procedures for direct and indirect taxes.
Compulsory literature:
Recommended literature:
Additional study materials
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 following issues:
- Tax legislation in the Czech Republic
- Accounting for income taxes
- Wages accounting
- VAT accounting
- Accounting for other taxes
- Health and social insurance
Conditions for subject completion
Conditions for completion are defined only for particular subject version and form of study
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction