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Use of ICT in accounting

Type of study Bachelor
Language of instruction Czech
Code 117-0039/01
Abbreviation ICT
Course title Use of ICT in accounting
Credits 4
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Yvetta Pšenková, Ph.D.

Subject syllabus

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.

Literature

SCHELLECKENS, Marnix. European Tax Handbook 2019. Amsterdam: IBFD, 2019. 1250 p. ISBN 978-90-8722-521-6.

Advised literature

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.