545-0298/01 – Finances and Accounting (FaU)
| Gurantor department | Department of Economics and Control Systems | Credits | 5 |
| Subject guarantor | doc. Ing. Michal Vaněk, Ph.D. | Subject version guarantor | Ing. Hana Růčková |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 3 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 1990/1991 | Year of cancellation | 2007/2008 |
| Intended for the faculties | HGF | Intended for study types | Bachelor |
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
Project work
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:
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:
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.