117-0326/05 – Tax Documentation of Personnel Incomes and Expenditures (DE)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Jana Hakalová, Ph.D.Subject version guarantorIng. Jana Hakalová, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2011/2012Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
HAK30 Ing. Jana Hakalová, 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 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

Summary

Purposes subject is acguaint students with problems tax accounting receipts and expenditures physical subjects.

Compulsory literature:

HAKALOVÁ, Jana a Yvetta PŠENKOVÁ. Daňová evidence podnikatelů. 1. vyd. VŠB-TU Ostrava, 2006. 102 s. ISBN 80-248-1064-6. HAKALOVÁ, Jana a Yvetta PŠENKOVÁ. Daňová evidence. 1 vyd. VŠB-TU Ostrava, 2008. 104 s. ISBN 978-80- 248-1798-9.

Recommended literature:

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. PELECH, Petr. Zdanění mezd, platů a příjmů ze závislé činnosti v roce 2012. 20. vyd. Olomouc: ANAG, 2012. 456 s. ISBN 978-80-7263-717-1.

Way of continuous check of knowledge in the course of semester

Tests and Case studies

E-learning

Další požadavky na studenta

Additional requirements for the student to be 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

Full-time form (validity from: 2011/2012 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 (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 3 Choice-compulsory study plan
2012/2013 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2012/2013 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 2 Choice-compulsory study plan
2012/2013 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 3 Choice-compulsory study plan
2012/2013 (B6208) Economics and Management (6501R006) Tourism Economics (02) Tourism Economics P Czech Uherské Hradiště 2 Choice-compulsory study plan
2012/2013 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 2 Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 3 Choice-compulsory study plan
2011/2012 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 2 Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 3 Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6208R101) Sports Management (02) Sports Management P Czech Uherské Hradiště 3 Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6501R006) Tourism Economics (02) Tourism Economics P Czech Uherské Hradiště 2 Choice-compulsory study plan
2011/2012 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 2 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner