117-0401/02 – Business Administration for Soleproprietorship (UIP)

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Yvetta Pšenková, Ph.D.Subject version guarantorIng. Yvetta Pšenková, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2009/2010Year of cancellation2011/2012
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
PS150 Ing. Yvetta Pšenková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Part-time Examination 4+6

Subject aims expressed by acquired skills and competences

1. To define the basic legal, accounting and tax legislation for individual person – individual enterpreneur. 2. To clarify the difference between individual person accounting, financial accounting and tax evidence. 3. To evaluace the advantages of mentioned legal form choice.

Teaching methods

Lectures

Summary

The subject is solving the matter of business solleproprietor, his duties and business administration.

Compulsory literature:

HAKALOVÁ, Jana a Yvetta PŠENKOVÁ. Daňová evidence. 1. vyd. Ostrava: Ediční středisko VŠB-TU Ostrava, 2008. 104 s. ISBN 978-80-248-1798-9. KOLEKTIV AUTORŮ. Účetnictví podnikatelů 2012. 9. vyd. Praha: Wolters Kluwer ČR, 2012. 712 s. ISBN 978-80-7357-744-5.

Recommended literature:

KOLEKTIV AUTORŮ. Účetní souvztažnosti 2012-2013. 6. vyd. Praha: Wolters Kluwer ČR, 2012. 330 s. ISBN 978-80-7357-725-4. 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. Vyhláška MF č. 500/2002 Sb., ve znění pozdějších předpisů. Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů. Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů.

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:

Lectures are focused on the flolowing issues: - Accounting Legislation of Soles Proprietor - Abridged format of accounting - Health insurance of Soles Proprietor - Social insurance of Soles Proprietor

Conditions for subject completion

Part-time form (validity from: 2009/2010 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Examination Examination 100  51 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
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes K Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B6202) Economic Policy and Administration (6210R004) European Integration (02) European Integration K Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (01) Public Economics and Administration K Czech Šumperk 3 Choice-compulsory study plan
2010/2011 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (02) Public Economics and Administration K Czech Ostrava 3 Choice-compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (01) Public Economics and Administration K Czech Šumperk 3 Choice-compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (02) Public Economics and Administration K Czech Ostrava 3 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2010/2011 Winter
2009/2010 Winter