545-0298/03 – Finances and Accounting (FaU)

Gurantor departmentDepartment of Economics and Control SystemsCredits5
Subject guarantordoc. Ing. Michal Vaněk, Ph.D.Subject version guarantordoc. Ing. Michal Vaněk, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2017/2018Year of cancellation
Intended for the facultiesHGFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
HOL0164 Ing. Věroslav Holuša, Ph.D.
VAN74 doc. Ing. Michal Vaněk, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+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

Regular feedback on the progress of knowledge during the current term is provided by seminar works, presentations and written/oral exams.

E-learning

The Moodle Learning Management System (lms.vsb.cz) is used for external communication of the teacher with students, as well as for communication among the students themselves.

Other requirements

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 and Tax of property 12. Accountancy and legislation 13. Tax register

Conditions for subject completion

Full-time form (validity from: 1990/1991 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 33  17
        Examination Examination 67  18 3
Mandatory attendence participation: 80 % attendance

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Conditions for subject completion and attendance at the exercises within ISP: Consultations 1x a month, participation in selected exercises with presentation of tasks assigned at consultations. Elaboration of a semester paper on a selected topic from the discussed issue. Oral exam.

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2024/2025 (B1088A330001) Geoscience and Industrial Tourism P Czech Ostrava 2 Compulsory study plan
2023/2024 (B1088A330001) Geoscience and Industrial Tourism P Czech Ostrava 2 Compulsory study plan
2022/2023 (B1088A330001) Geoscience and Industrial Tourism P Czech Ostrava 2 Compulsory study plan
2021/2022 (B1088A330001) Geoscience and Industrial Tourism P Czech Ostrava 2 Compulsory study plan
2020/2021 (B1088A330001) Geoscience and Industrial Tourism P Czech Ostrava 2 Compulsory study plan
2020/2021 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism P Czech Ostrava 2 Compulsory study plan
2020/2021 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism P Czech Most 2 Compulsory study plan
2019/2020 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism P Czech Ostrava 2 Compulsory study plan
2019/2020 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism P Czech Most 2 Compulsory study plan
2019/2020 (B1088A330001) Geoscience and Industrial Tourism P Czech Most 2 Compulsory study plan
2019/2020 (B1088A330001) Geoscience and Industrial Tourism P Czech Ostrava 2 Compulsory study plan
2018/2019 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism P Czech Ostrava 2 Compulsory study plan
2018/2019 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism P Czech Most 2 Compulsory study plan
2017/2018 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism P Czech Ostrava 2 Compulsory study plan
2017/2018 (B2110) Geological Engineering (2101R004) Geoscience and Industrial Tourism P Czech Most 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2023/2024 Winter
2022/2023 Winter
2021/2022 Winter
2020/2021 Winter
2019/2020 Winter
2018/2019 Winter
2017/2018 Winter