117-0436/01 – Taxes, Fees and Insurance in the Accounting (DPPU)
Gurantor department | Department of Accounting and Taxes | Credits | 3 |
Subject guarantor | Ing. Yvetta Pšenková, Ph.D. | Subject version guarantor | Ing. Yvetta Pšenková, Ph.D. |
Study level | undergraduate or graduate | Requirement | Choice-compulsory |
Year | 1 | Semester | summer |
| | Study language | Czech |
Year of introduction | 2011/2012 | Year of cancellation | 2012/2013 |
Intended for the faculties | EKF | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
1. To orient in fundamental legislation
2. To solve and analyse the specific processes in direct and indirect taxes accounting.
3. To solve and analyse the specific processes in health and social insurance calculation.
Teaching methods
Lectures
Tutorials
Summary
Lectures are focused on the following issues:
- Tax legislation in the Czech Republic
- accounting for income taxes
- VAT accounting
- accounting for other taxes
-accounting for insurance
Compulsory literature:
Recommended literature:
Zákon č. 455/1991 Sb., o živnostenském podnikání, ve znění pozdějších předpisů
Zákon č. 513/1991 Sb., obchodní zákoník, ve znění pozdějších předpisů
Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů
Way of continuous check of knowledge in the course of semester
presentation, test
E-learning
Other requirements
Další požadavky na studenta nejsou určeny.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
Lectures are focused on the following issues:
- Tax legislation in the Czech Republic
- accounting for income taxes
- VAT accounting
- accounting for other taxes
-accounting for insurance
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.