117-0816/01 – Taxes, Charges, Instance in Accountig. (DPP)

Gurantor department	Department of Accounting and Taxes	Credits	2
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	winter
		Study language	Czech
Year of introduction	2006/2007	Year of cancellation	2010/2011
Intended for the faculties	EKF	Intended for study types	Follow-up Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
PS150	Ing. Yvetta Pšenková, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit	1+0
Distance	Credit	1+0
Lifelong	Credit	1+0

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

Summary

Daňová legislativa v ČR a její vazba na účetní soustavu podnikatelů. Účetní a daňové doklady.Účtování přímých a nepřímých daní a poplatků. Účtování daně z příjmů splatné a odložené. Účtování daně ze závislé činnosti a srážkové daně. Účtování DPH. Účtování spotřebních daní. Účtování silniční daně. Účtování daně z nemovitostí. Účtování pojistného.

Compulsory literature:

Zákon č. 563/91 Sb., o účetnictví v platném znění Vyhláška č. 500/2002 Sb., v platném znění České účetní standardy

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Taxes in Czech Republic.

Conditions for subject completion

Lifelong form (validity from: 1960/1961 Summer semester, validity until: 2008/2009 Winter semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation	Credit	85 (85)	0	3
Written exam	Written test	85	0	3

Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Form	Study language	Tut. centre	Year	Type of duty
2008/2009	(N6208) Economics and Management	(6202T049) Accounting and Taxes	C	Czech	Ostrava	1	Choice-compulsory	study plan
2007/2008	(N6202) Economic Policy and Administration	(6202T049) Accounting and Taxes	C	Czech	Ostrava	1	Compulsory	study plan
2007/2008	(N6208) Economics and Management	(6202T049) Accounting and Taxes	C	Czech	Ostrava	1	Choice-compulsory	study plan
2006/2007	(N6202) Economic Policy and Administration	(6202T049) Accounting and Taxes	C	Czech	Ostrava	1	Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

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