117-0445/02 – Taxes, salaries and insurance (DMP)
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 type B |
Year | | Semester | summer |
| | Study language | Czech |
Year of introduction | 2019/2020 | Year of cancellation | |
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
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:
Recommended literature:
Way of continuous check of knowledge in the course of semester
written credit
E-learning
Other requirements
Other conditions are not determined.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Tax legislation in the Czech Republic and its relation to the accounting system of entrepreneurs.
2. The issue of payroll accounting.
3. Accounting and calculation of personal income tax from dependent activity in case of employees, members of business corporations.
4. Accounting and calculation of social security contributions of employees and members of business corporations.
5. Accounting and calculation of health insurance contributions of employees and members of business corporations.
6. Accounting and calculation of social security contributions of self-employed persons-main person.
7. Accounting and calculation of social security contributions of self-employed persons-secondary person.
8. Accounting and calculation of health insurance contributions of self-employed persons.
9. Accounting and calculation of health insurance contributions of self-employed persons-secondary person.
10. Corporate income tax.
11. Road tax.
12. Other property taxes.
13. Accounting of indirect taxes-VAT.
14. Accounting for indirect taxes-Excise tax.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction