Course Unit Code | 117-0039/01 |
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Number of ECTS Credits Allocated | 4 ECTS credits |
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Type of Course Unit * | Choice-compulsory type B |
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Level of Course Unit * | First Cycle |
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Year of Study * | |
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Semester when the Course Unit is delivered | Summer Semester |
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Mode of Delivery | Face-to-face |
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Language of Instruction | Czech |
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Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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Name of Lecturer(s) | Personal ID | Name |
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| PS150 | Ing. Yvetta Pšenková, Ph.D. |
Summary |
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The aim of the course is to familiarise students with the specific procedures in processing of accounting and tax evidence of incomes and expenditures on accounting software, which is used in current business practice of small and medium sized companies, to be able to analyze suitability and unsuitability of chosen program for current business practice. |
Learning Outcomes of the Course Unit |
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1. To present concrete procedure in processing the accounting and tax evidence by accounting software by small and middle companies.
2. To evaluate the criteria for choise of suitable accounting software for actual bussines reality.
3. To analyse the availability and non-availability of elected software. |
Course Contents |
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Framework syllabus of seminars:
1. Processing of continuous examples in accounting software in accounting of a fictitious company (Ltd., individual, unlimited partnership).
2. Transformation of accounting profit into tax base.
3. Preparation of Financial statements - statements: balance sheet, profit and loss statement, notes, or cash-flow.
4. Corporate income tax return, or Income tax return on individuals.
5. Value added tax return.
6. Analysis of suitability and unsuitability of the selected program.
7. Criteria for selection of appropriate accounting software for current business practice.
8. Processing of continuous examples in software for tax evidence of incomes and expenditures of individuals.
9. Adjustment of tax base.
10. Income tax return by individuals. |
Recommended or Required Reading |
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Required Reading: |
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SCHELLECKENS, Marnix. European Tax Handbook 2019. Amsterdam: IBFD, 2019. 1250 p. ISBN 978-90-8722-521-6. |
AGIANNI, Vasiliki et all, eds. European Tax Handbook 2022. 33nd ed. Amsterdam: IBFD, 2022. 1383 p. ISBN 978-90-8722-760-9.
HAKALOVÁ, Jana, Yvetta PŠENKOVÁ a Šárka KRYŠKOVÁ. Daňová evidence podnikatelů a jednoduché účetnictví neziskových subjektů. 3. vyd. Praha: Wolters Kluver ČR. 2021. 176 s. ISBN 978-80-7676-024-0.
KOLEKTIV AUTORŮ. Meritum Účetnictví podnikatelů 2023. 20. vyd. Praha: Wolters Kluwer ČR, 2023. 540 s. ISBN 978-80-7676-641-9. |
Recommended Reading: |
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OATS, L., A. MILLER and E. MULLIGAN. Principles of International Taxation. 6th ed. London: Bloomsbury Professional, 2017. 847 p. ISBN 978-1-5265-0169-1. |
KOLEKTIV AUTORŮ. Abeceda mzdové účetní 2024. 34. vyd. Olomouc: ANAG, 2024. 751 s. ISBN 978-80-7554-404-9.
MARKOVÁ, Hana. Daňové zákony 2024. Praha: Grada, 2024. 336 s. ISBN 978-80-271-5243-8.
ŽENÍŠKOVÁ, Marta. Pojistné na sociální zabezpečení zaměstnavatelů, zaměstnanců, OSVČ, dobrovolně důchodově pojištěných s komentářem a příklady. 10. vyd. Olomouc: ANAG, 2023. 191 s. ISBN 978-80-7554-385-1. |
Planned learning activities and teaching methods |
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Seminars, Tutorials |
Assesment methods and criteria |
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Task Title | Task Type | Maximum Number of Points (Act. for Subtasks) | Minimum Number of Points for Task Passing |
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Exercises evaluation | Credit | 85 (85) | 85 |
Project | Project | 85 | 85 |