545-0298/03 – 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 | doc. Ing. Michal Vaněk, Ph.D. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 2 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2017/2018 | Year of cancellation | |
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
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction