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Terminated in academic year 2012/2013

Tax Documentation of Personnel Incomes and Expenditures

Type of study Bachelor
Language of instruction Czech
Code 117-0326/05
Abbreviation DE
Course title Tax Documentation of Personnel Incomes and Expenditures
Credits 4
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Jana Hakalová, Ph.D.

Subject syllabus

1. Explanation of the basic concepts of trade law (trade, general and special conditions for running a business division of trades, business license and its scope, the responsible representatives of business and other terms).
2. Method of tax accounting income and expenditure of individuals
- Records of income and expenditure tax,
- Records of non-tax revenue and expenditure,
- Specific instances of non VAT registration and VAT.
3. Management of extra books
- Book debts and liabilities,
- Book (cards) of intangible assets,
- Paper (cards) of tangible assets,
- Book (operational records) retail property,
- Paper stock (card stock),
- Log book records,
- Cards reserves and accruals,
- Book for recording of valuables,
- Paper (card) for recording financial assets,
- And other auxiliary books.
4. Procedure for closing records and extra books at the end of the reporting period
- closing adjustment of income tax,
- closing adjustment of tax expenditures.
5. Compilation of tax registration
- Statement of assets and liabilities,
- Statement of income and expenditure.
6. Tax returns for taxable personal income.
7. Meaning and development of internal guidelines.
8. To transition from a tax accounting business accounting.
9. And other current tax issues.

Literature

HAKALOVÁ, Jana a Yvetta PŠENKOVÁ. Daňová evidence podnikatelů. 1. vyd. VŠB-TU Ostrava, 2006. 102 s. ISBN 80-248-1064-6.
HAKALOVÁ, Jana a Yvetta PŠENKOVÁ. Daňová evidence. 1 vyd. VŠB-TU Ostrava, 2008. 104 s. ISBN 978-80- 248-1798-9.

Advised literature

PELECH, Petr a Vladimír PELC. Daně z příjmů: s komentářem 2012. 12. vyd. Olomouc: ANAG, 2012. 1 079 s. ISBN 978-80-7263-742-3.
PELECH, Petr. Zdanění mezd, platů a příjmů ze závislé činnosti v roce 2012. 20. vyd. Olomouc: ANAG, 2012. 456 s. ISBN 978-80-7263-717-1.