117-0345/01 – The Economic Agenda Management and Operation of Assets (FM)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Šárka Kryšková, Ph.D.Subject version guarantordoc. Dr.Ing. Jaromír Lazar
Study levelundergraduate or graduateRequirementCompulsory
Study languageCzech
Year of introduction2004/2005Year of cancellation2008/2009
Intended for the facultiesFASTIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
LAZ30 doc. Dr.Ing. Jaromír Lazar
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2

Subject aims expressed by acquired skills and competences

- to introduce students to the legislation of economic agenda (accounting and tax issues in connection with the facility management), - to understand the procedure for the assets pricing, acquisition, registration, depreciation (the principle of permanent and temporary reduction of asset valueand), technical improvement and retirement of assets, - to understand the way of assets reporting in the financial statements, - to understand the specifics of VAT and other taxes relating to the facility management.

Teaching methods



The course is focus on accounting, tax and law aspects of the administration and operation of estates.

Compulsory literature:

ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors.Prague: Trade Links, 2012. 459 p.

Recommended literature:

CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p.

Way of continuous check of knowledge in the course of semester


Other requirements


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

Majetek, oceňování, pořízení, odpisy, vyřazení Hospodaření s majetkem, inventarizace Nájmy, kalkulace nájemného Údržba majetku, řízení a odměňování pracovníků čet Vztahy s ekonomickými a právními útvary podniku Oběh a zpracování majetkových dokladů

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 40 (40) 0 3
                Written exam Written test 40  0 3
        Examination Examination 60 (60) 0 3
                Oral Oral examination 60  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
2008/2009 (B3607) Civil Engineering (3607R039) Facility Management P Czech Ostrava 3 Compulsory study plan
2007/2008 (B3607) Civil Engineering (3607R039) Facility Management P Czech Ostrava 3 Compulsory study plan
2006/2007 (B3607) Civil Engineering (3607R039) Facility Management P Czech Ostrava 3 Compulsory study plan
2005/2006 (B3607) Civil Engineering (3607R039) Facility Management P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

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