117-0301/05 – Business Administration for Soleproprietorship (ÚIP)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Yvetta Pšenková, Ph.D.Subject version guarantorIng. Yvetta Pšenková, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Study languageCzech
Year of introduction2011/2012Year of cancellation2012/2013
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 Examination 3+0

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



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.

Way of continuous check of knowledge in the course of semester


Další požadavky na studenta

Other conditions are not determined.


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

Lectures are focused on the flolowing issues: - Accounting Legislation of Soles Proprietor - Abridged format of accounting - Health insurance of Soles Proprietor - Social insurance of Soles Proprietor

Conditions for subject completion

Full-time form (validity from: 2011/2012 Winter semester, validity until: 2012/2013 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination 100  51
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2012/2013 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2011/2012 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner