Terminated in academic year 2013/2014
The Economic Agenda Management and Operation of Assets
| Type of study | Bachelor |
|---|---|
| Language of instruction | Czech |
| Code | 117-0345/03 |
| Abbreviation | FM |
| Course title | The Economic Agenda Management and Operation of Assets |
| Credits | 5 |
| Coordinating department | Department of Accounting and Taxes |
| Course coordinator | Ing. Šárka Kryšková, Ph.D. |
Subject syllabus
1. The legislation of economic agenda (accounting and tax issues in connection with the facility management)
2. Fixed and current assets
3. The pricing, acquisition, registration, depreciation, technical improvement and retirement of assets
4. Accounting and tax depreciation
5. Reserves
6. Inventory
7. Financial statements
8. The specifics of VAT in the building industry
9. Property tax and other taxes relating to the facility management
2. Fixed and current assets
3. The pricing, acquisition, registration, depreciation, technical improvement and retirement of assets
4. Accounting and tax depreciation
5. Reserves
6. Inventory
7. Financial statements
8. The specifics of VAT in the building industry
9. Property tax and other taxes relating to the facility management
Literature
ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors.Prague: Trade Links, 2012. 459 p.
Advised literature
CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p.