545-0225/01 – Tax Documentation of Entrepreneurs (DEP)

Gurantor departmentDepartment of Economics and Control SystemsCredits5
Subject guarantordoc. Dr.Ing. Jaromír LazarSubject version guarantordoc. Dr.Ing. Jaromír Lazar
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2006/2007Year of cancellation2010/2011
Intended for the facultiesHGFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRC66 Ing. Lucie Krčmarská, Ph.D.
RUC55 Ing. Hana Růčková
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2
Combined Credit and Examination 6+6

Subject aims expressed by acquired skills and competences

The aim of the course is to teach students the management of tax records from the start of business to build a tax return and the subsequent calculation of tax liability businesses.

Teaching methods

Summary

The aim of the course is to teach students the management of tax records from the start of business to build a tax return and the subsequent calculation of tax liability businesses. The goal is an understanding and knowledge of basic accounting lines, namely fixed assets, inventory, receivables and payables, leases and other, the evidence is adjusted to the most direct route toward the creation of a tax return. The course is directed to the application in practice.

Compulsory literature:

DOLEŽALOVÁ, Marcela. Daňová evidence. Computer Press, 1. vyd. Brno 2004. 99 s. 80-251-0047-2. VYBÍHAL, Václav. Zdaňování příjmů fyzických osob 2005 : praktický průvodce. Grada Publishing, 1. vyd. Praha 2005. 216 s. 80-247-1232-6. SEDLÁČEK, Jaroslav. Daňová evidence podnikatelů 2004. Grada Publishing, 1. vyd. Praha 2004. 144 s. 80-247-0829-9. HAKALOVÁ, Jana; PŠENKOVÁ, Yvetta. Daňová evidence podnikatelů. VŠB-TU Ostrava, EkF : Ostrava 2006. 102 s. ISBN 80-248-1064-6. ŠTOHL, Pavel. Daně a daňová evidence : praktický průvodce. Soukromá vysoká škola ekonomická : Znojmo, 2006. 182 s. ISBN 80-239-8122-6.

Recommended literature:

Way of continuous check of knowledge in the course of semester

Regular feedback on the progress of knowledge during the current term is provided by seminar works, semester projects, and knowledge checks.

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1) Definitions 2) The basic characteristics of tax records 3) Evidence of income and expenditure 4) Recording income and expenditure in a journal 5) Selected tax and non-tax expenses 6) Books of tax records 7) Tax on personal income 8) Development of tax returns

Conditions for subject completion

Combined form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 33 (33) 0
                Written exam Written test 33  0
        Examination Examination 67 (67) 0
                Written examination Written examination 33  0
                Oral Oral examination 34  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2010/2011 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 2 Compulsory study plan
2010/2011 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry K Czech Ostrava 2 Compulsory study plan
2009/2010 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 2 Compulsory study plan
2009/2010 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry K Czech Ostrava 2 Compulsory study plan
2008/2009 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry K Czech Ostrava 2 Compulsory study plan
2008/2009 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 2 Compulsory study plan
2007/2008 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry K Czech Ostrava 2 Compulsory study plan
2007/2008 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner