117-0345/03 – 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 | Ing. Šárka Kryšková, Ph.D. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 3 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2009/2010 | Year of cancellation | 2013/2014 |
Intended for the faculties | FAST | Intended for study types | Bachelor |
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction