117-0345/03 – The Economic Agenda Management and Operation of Assets (FM)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Šárka Kryšková, Ph.D.Subject version guarantorIng. Šárka Kryšková, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2009/2010Year of cancellation2013/2014
Intended for the facultiesFASTIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
HAK30 Ing. Jana Hakalová, Ph.D.
KRA53 Ing. Jiřina Krajčová, Ph.D.
KRY50 Ing. Šárka Kryšková, Ph.D.
RAN03 Ing. Kateřina Krzikallová, Ph.D.
PS150 Ing. Yvetta Pšenková, Ph.D.
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

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.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Other conditions are not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. The legislation of economic agenda (accounting and tax issues in connection with the facility management) 2. Fixed and current assets 3. The pricing, acquisition, registration, depreciation, technical improvement and retirement of assets 4. Accounting and tax depreciation 5. Reserves 6. Inventory 7. Financial statements 8. The specifics of VAT in the building industry 9. Property tax and other taxes relating to the facility management

Conditions for subject completion

Full-time form (validity from: 2010/2011 Winter semester, validity until: 2011/2012 Winter 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
        Exercises evaluation Credit 40  21 2
        Examination 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 yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2013/2014 (B3607) Civil Engineering (3607R039) Facility Management P Czech Ostrava 3 Compulsory study plan
2012/2013 (B3607) Civil Engineering (3607R039) Facility Management P Czech Ostrava 3 Compulsory study plan
2011/2012 (B3607) Civil Engineering (3607R039) Facility Management P Czech Ostrava 3 Compulsory study plan
2010/2011 (B3607) Civil Engineering (3607R039) Facility Management P Czech Ostrava 3 Compulsory study plan
2009/2010 (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



2009/2010 Winter