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

Gurantor departmentDepartment of Economics and Control SystemsCredits5
Subject guarantorIng. Simona Matušková, Ph.D.Subject version guarantorIng. Simona Matušková, 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
HUM10 Ing. Vlasta Humlová, Ph.D.
ROL74 Ing. Markéta Laštůvková, Ph.D.
MAT49 Ing. Simona Matušková, 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 12. Tax of property 13. Accountancy and legislation 14. 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 points
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 33  17
        Examination Examination 67  18
Mandatory attendence parzicipation: xxxx

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
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