117-0301/01 – Business Administration for Soleproprietorship (ÚIP)

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Yvetta Pšenková, Ph.D.Subject version guarantorIng. Yvetta Pšenková, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year3Semesterwinter
Study languageCzech
Year of introduction1999/2000Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
PS150 Ing. Yvetta Pšenková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 1+1

Subject aims expressed by acquired skills and competences

1. To define the basic legal, accounting and tax legislation for individual person –individual enterpreneur 2. To clarify the difference between individual person accounting, financial accounting and tax evidence. 3. To evaluace the advantages of mentioned legal form choice.

Teaching methods

Lectures

Summary

The subject is solving the matter of business solleproprietor, his duties and business administration.

Compulsory literature:

HAKALOVÁ, Jana a Yvetta PŠENKOVÁ. Daňová evidence. 1. vyd. Ostrava: Ediční středisko VŠB-TU Ostrava, 2008. 104 s. ISBN 978-80-248-1798-9. KOLEKTIV AUTORŮ. Účetnictví podnikatelů 2012. 9. vyd. Praha: Wolters Kluwer ČR, 2012. 712 s. ISBN 978-80-7357-744-5.

Recommended literature:

KOLEKTIV AUTORŮ. Účetní souvztažnosti 2012-2013. 6. vyd. Praha: Wolters Kluwer ČR, 2012. 330 s. ISBN 978-80-7357-725-4. PELECH, Petr a Vladimír PELC. Daně z příjmů: s komentářem 2012. 12. vyd. Olomouc: ANAG, 2012. 1 079 s. ISBN 978-80-7263-742-3. Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů. Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů. Vyhláška MF č. 500/2002 Sb., ve znění pozdějších předpisů.

Additional study materials

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Základní právní, účetní a daňové předpisy fyzických osob, které vedou účetnictví. Účetnictví ve firmě individuálního podnikatele. Zjednodušený a plný rozsah vedení účetnictví, specifika účtování v průběhu účetního období, sociální a zdravotní pojištění individuálního podnikatele. Daňové zatížení fyzických osob. Výhodnost a nevýhodnost volby účetnictví nebo daňové evidence. .

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)		Min. number of pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (100) 51 3
        Exercises evaluation Credit 45 (45) 0 3
                Written exam Written test 45  0 3
        Examination Examination 55 (55) 0 3
                Written examination Written examination 55  0 3
Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2007/2008 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R027) National Economy P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (00) Applied Informatics P Czech Ostrava 2 Choice-compulsory study plan
2007/2008 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (01) Applied Infomatics P Czech Valašské Meziříčí 2 Choice-compulsory study plan
2007/2008 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (00) Applied Informatics P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (01) Applied Infomatics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2007/2008 (B6209) Systems Engineering and Informatics (6209R025) System Engineering and Informatics P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (00) Applied Informatics P Czech Ostrava 2 Choice-compulsory study plan
2005/2006 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (01) Applied Infomatics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2005/2006 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (01) Applied Infomatics P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (05) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

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