545-0225/01 – Tax Documentation of Entrepreneurs (DEP)
| Gurantor department | Department of Economics and Control Systems | Credits | 5 |
| Subject guarantor | doc. Dr.Ing. Jaromír Lazar | Subject version guarantor | doc. Dr.Ing. Jaromír Lazar |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2006/2007 | Year of cancellation | 2010/2011 |
| Intended for the faculties | HGF | Intended for study types | Bachelor |
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:
Recommended literature:
Additional study materials
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
Other requirements
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.