117-0445/01 – Taxes, salaries and insurance (DMP)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Yvetta Pšenková, Ph.D.Subject version guarantorIng. Yvetta Pšenková, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semestersummer
Study languageCzech
Year of introduction2013/2014Year of cancellation2021/2022
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
BIE0019 doc. Ing. Alžbeta Bieliková, PhD.
KRA601 doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.
PS150 Ing. Yvetta Pšenková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Part-time Credit 6+6

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

The aim of the course is to familiarise master's degree students with accounting and tax issues of payroll accounting, personal income tax from dependent activity including insurance in accounting entities and its linkage to the current legislation in the Czech Republic, furthermore, to solve and analyze specific accounting procedures for direct and indirect taxes.

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. CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p. CZECH TAXATION IN 2012. Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Prague: Trade Links, 2012. 534 p.

Recommended literature:

ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2012. 459 p. CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p. CZECH TAXATION IN 2012. Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Prague: Trade Links, 2012. 534 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:

Lectures are focused on the following issues: - Tax legislation in the Czech Republic - Accounting for income taxes - Wages accounting - VAT accounting - Accounting for other taxes - Health and social insurance

Conditions for subject completion

Part-time form (validity from: 2013/2014 Summer semester, validity until: 2021/2022 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation Credit 85 (85) 85 2
        Zápočet Written test 85  85 2
Mandatory attendence participation: Attendance at seminars is set at a minimum of 75%.

Show history

Conditions for subject completion and attendance at the exercises within ISP: Participation in the exercises is optional. Preparation of a seminar paper of 5 pages.

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration K Czech Ostrava Choice-compulsory study plan
2020/2021 (N6208) Economics and Management (6208T037) Management K Czech Ostrava 2 Choice-compulsory study plan
2019/2020 (N6208) Economics and Management (6208T037) Management K Czech Ostrava 2 Choice-compulsory study plan
2019/2020 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration K Czech Ostrava 2 Choice-compulsory study plan
2018/2019 (N6208) Economics and Management (6208T037) Management K Czech Ostrava 1 Compulsory study plan
2018/2019 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration K Czech Ostrava Choice-compulsory study plan
2017/2018 (N6208) Economics and Management (6208T037) Management K Czech Ostrava 1 Compulsory study plan
2017/2018 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration K Czech Ostrava Choice-compulsory study plan
2016/2017 (N6208) Economics and Management (6208T037) Management K Czech Ostrava 1 Compulsory study plan
2016/2017 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration K Czech Ostrava 2 Choice-compulsory study plan
2015/2016 (N6208) Economics and Management (6208T037) Management K Czech Ostrava 1 Compulsory study plan
2014/2015 (N6208) Economics and Management (6208T037) Management K Czech Ostrava 1 Compulsory study plan
2013/2014 (N6208) Economics and Management (6208T037) Management K Czech Ostrava 1 Compulsory study plan
2013/2014 (N6208) Economics and Management (6208T037) Management (02) Management K Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2019/2020 Summer
2018/2019 Summer
2017/2018 Summer
2016/2017 Summer
2015/2016 Summer
2013/2014 Summer