545-0298/01 – Finances and Accounting (FaU)

Gurantor departmentDepartment of Economics and Control SystemsCredits5
Subject guarantorIng. Simona Matušková, Ph.D.Subject version guarantorIng. Hana Růčková
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction1990/1991Year of cancellation2007/2008
Intended for the facultiesHGFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
MAG68 Ing. Jana Magnusková, Ph.D.
RUC55 Ing. Hana Růčková
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 3+2

Subject aims expressed by acquired skills and competences

The aim of the subject is to present students to the economic policy of the state, public finances and the budget system of the Czech Republic. There are also described basic principles in accounting, the taxation system and the tax register in the Czech republic.

Teaching methods

Lectures
Tutorials

Summary

The aim of the subject is to present students to the economic policy of the state, public finances and the budget system of the Czech Republic. There are also described basic principles in accounting, the taxation system and the tax register in the Czech republic.

Compulsory literature:

SAMUELSON, Paul, A.; NORDHAUS, William, D.Economics. 18th ed. Mc Graw Hill Higher Education, 2005. 776 pp. ISBN 0-07-287205-5.

Recommended literature:

PIPER, Mike. Accounting made simple : accounting explained in 100 pages or less. Chicago: Simple - Subjects, 2010, 100 s. ISBN 978-0-9814542-2-1.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Daň z přidané hodnoty 2. Spotřební daň 3. Daň z příjmů 4. Daň silniční 5. Daň dědická, darovací a z převodu nemovitosti 6. Daň z nemovitostí 7. Ekologické daně 8. Základní charakteristika daňové evidence 9.Evidence příjmů a výdajů 10.Zapisování příjmů a výdajů do deníku 11.Vybrané daňové a nedaňové výdaje 12.Knihy daňové evidence 13.Daň z příjmu fyzických osob 14.Sestavení daňového přiznání

Conditions for subject completion

Full-time 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
                Project Project 33  0
        Examination Examination 67 (67) 0
                Written examination Written examination 40  0
                Oral Oral examination 27  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2005/2006 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (10) Geoscience and Industrial Tourism P Czech Ostrava 3 Compulsory study plan
2005/2006 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (10) Geoscience and Industrial Tourism P Czech Most 3 Compulsory study plan
2004/2005 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan
2004/2005 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (10) Geoscience and Industrial Tourism P Czech Ostrava 3 Compulsory study plan
2003/2004 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan
2002/2003 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan
2001/2002 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan
2000/2001 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner