117-0336/03 – Taxes and Insurance in Accounting (DPPÚ)

Gurantor department	Department of Accounting and Taxes	Credits	3
Subject guarantor	Ing. Yvetta Pšenková, Ph.D.	Subject version guarantor	Ing. Yvetta Pšenková, Ph.D.
Study level	undergraduate or graduate	Requirement	Choice-compulsory
Year	1	Semester	summer
		Study language	Czech
Year of introduction	2011/2012	Year of cancellation	2012/2013
Intended for the faculties	EKF	Intended for study types	Follow-up Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
KRA53	Ing. Jiřina Krajčová, Ph.D.
PS150	Ing. Yvetta Pšenková, Ph.D.
RYL01	Ing. Zuzana Rylová, Ph.D.
S1I90	prof. Ing. Jan Široký, CSc.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit	2+0

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

Summary

Lectures are focused on the following issues: - Tax legislation in the Czech Republic, - accounting for income taxes, - VAT accounting, - accounting for other taxes, - accounting for insurance.

Compulsory literature:

KOLEKTIV AUTORŮ. Meritum Mzdy 2012. 1. vyd. Praha: Wolters Kluwer ČR, 2012. 780 s. ISBN 978-80-7357-749-0. LEDVINKOVÁ, Jana. DPH v příkladech 2012. 9. vyd. Olomouc: ANAG, 2012. 632 s. ISBN 978-80-7263-740-9. 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.

Recommended literature:

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. STIBŮRKOVÁ, Jana. Daně a daňové poradenství III.: spotřební a ekologické daně. 1. vyd. Kunovice: Evropský polytechnický institut, 2009. 48 s. ISBN 978-80-7314-164-6. ŠUBRT, Bořivoj a kol. Abeceda mzdové účetní 2012. 22. vyd. Olomouc: ANAG, 2012. 573 s. ISBN 978-80-7263-716-4. VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2012. 11. vyd. Praha: 1. VOX, 2012. 372 s. ISBN 978-80-87480-05-2.

Additional study materials

Study supports in the EduDocs system

Way of continuous check of knowledge in the course of semester

presentation, test

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 -VAT accounting -accounting for other taxes -accounting for insurance

Conditions for subject completion

Full-time form (validity from: 2011/2012 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation	Credit	85 (85)	85	2
credit	Written test	85	85

Mandatory attendence participation:

Show history

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

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty
2012/2013	(N6208) Economics and Management	(6202T049) Accounting and Taxes	(00) Účetnictví a daně		P	Czech	Ostrava	1			Choice-compulsory	study plan
2011/2012	(N6208) Economics and Management	(6202T049) Accounting and Taxes	(00) Účetnictví a daně		P	Czech	Ostrava	1			Choice-compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

2012/2013 Summer

2011/2012 Summer