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

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Yvetta Pšenková, Ph.D.Subject version guarantorIng. Yvetta Pšenková, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year1Semestersummer
Study languageCzech
Year of introduction2011/2012Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRA53 Ing. Jiřina Krajčová
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 studyWay 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.

Way of continuous check of knowledge in the course of semester

presentation, test

E-learning

Další požadavky na studenta

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 nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit 85 (85) 85
        credit Written test 85  85
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType 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 nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner