117-0401/04 – Business Administration for Soleproprietorship (UIP)
| Gurantor department | Department of Accounting and Taxes | Credits | 4 |
| Subject guarantor | Ing. Yvetta Pšenková, Ph.D. | Subject version guarantor | Ing. Yvetta Pšenková, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Choice-compulsory |
| Year | 3 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2011/2012 | Year of cancellation | 2012/2013 |
| Intended for the faculties | EKF | Intended for study types | Bachelor |
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:
Recommended literature:
Additional study materials
Way of continuous check of knowledge in the course of semester
test
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction