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

Gurantor department	Department of Accounting and Taxes	Credits	5
Subject guarantor	Ing. Šárka Kryšková, Ph.D.	Subject version guarantor	doc. Dr.Ing. Jaromír Lazar
Study level	undergraduate or graduate	Requirement	Compulsory
Year	3	Semester	winter
		Study language	Czech
Year of introduction	2004/2005	Year of cancellation	2008/2009
Intended for the faculties	FAST	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
LAZ30	doc. Dr.Ing. Jaromír Lazar

Extent of instruction for forms of study
Form of study	Way 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

Lectures
Tutorials

Summary

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.

Additional study materials

Study supports in the EduDocs system

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Prerequisities

Subject has no prerequisities.

Co-requisities

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 name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. 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:

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

Assessment of instruction

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