545-0298/02 – Finances and Accounting (FaU)

Gurantor departmentDepartment of Economics and Control SystemsCredits4
Subject guarantorIng. Simona Matušková, Ph.D.Subject version guarantorIng. Simona Matušková, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction1990/1991Year of cancellation
Intended for the facultiesHGFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
ROL74 Ing. Markéta Laštůvková, Ph.D.
MAT49 Ing. Simona Matušková, Ph.D.
TOM60 Ing. Yveta Tomášková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+1

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

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

E-learning

Další požadavky na studenta

There are no additional requirements for students.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. The economic policy of the state (its history and development) 2. Micro and makroeconomic subjects 3. Public sector and finances 4. Public budget system 5. State budget of Czech Republic 6. Public policy and EU budget 7. Tax and its construction 8. Taxation system in Czech Republic 9. Value added tax 10. Personal income taxes 11. Consumption taxes 12. Tax of property 13. Accountancy and legislation 14. Tax register

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester, validity until: 2012/2013 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
2017/2018 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism P Czech Ostrava 3 Compulsory study plan
2017/2018 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism P Czech Most 3 Compulsory study plan
2016/2017 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism P Czech Ostrava 3 Compulsory study plan
2016/2017 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism P Czech Most 3 Compulsory study plan
2015/2016 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan
2015/2016 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism P Czech Ostrava 3 Compulsory study plan
2015/2016 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (10) Geoscience and Industrial Tourism P Czech Most 3 Compulsory study plan
2015/2016 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism P Czech Most 3 Compulsory study plan
2014/2015 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan
2014/2015 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (10) Geoscience and Industrial Tourism P Czech Most 3 Compulsory study plan
2013/2014 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (10) Geoscience and Industrial Tourism P Czech Most 3 Compulsory study plan
2013/2014 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan
2012/2013 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan
2012/2013 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (10) Geoscience and Industrial Tourism P Czech Most 3 Compulsory study plan
2011/2012 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan
2011/2012 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (10) Geoscience and Industrial Tourism P Czech Most 3 Compulsory study plan
2010/2011 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan
2010/2011 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (10) Geoscience and Industrial Tourism P Czech Most 3 Compulsory study plan
2009/2010 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan
2009/2010 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (10) Geoscience and Industrial Tourism P Czech Most 3 Compulsory study plan
2008/2009 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan
2008/2009 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (10) Geoscience and Industrial Tourism P Czech Most 3 Compulsory study plan
2007/2008 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan
2007/2008 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (10) Geoscience and Industrial Tourism P Czech Most 3 Compulsory study plan
2006/2007 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan
2006/2007 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (10) Geoscience and Industrial Tourism P Czech Most 3 Compulsory study plan
2005/2006 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Ostrava 3 Compulsory study plan
2005/2006 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism (00) GMT P Czech Most 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner