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Terminated in academic year 2020/2021

Fundamentals of Accounting and Taxes

Type of study Bachelor
Language of instruction English
Code 117-0567/01
Abbreviation FAD
Course title Fundamentals of Accounting and Taxes
Credits 5
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Kateřina Krzikallová, Ph.D.

Subject syllabus

Course outline:
1. Introduction to accounting
2. Balance Sheet, Profit and Loss Statement (Income Statement)
3. Double entry accounting system, Chart of accounts for entrepreneurs
4. Fixed (long-term) assets including depreciation and amortization
5. Current (short-term) assets
6. Equity and Liabilities
7. Revenues and Expenses
8. Introduction to taxation, principles, examples
9. Tax system and legislation of the Czech Republic
10. Tax harmonization and cooperation within the European Union
11. Direct taxes – Corporate Income Tax, Personal Income Tax
12. Indirect taxes – Value Added Tax, Excise Duties and Energy Taxes
13. Principles of international taxation
14. Practical examples in conditions of selected accounting entities

Literature

KRZIKALLOVÁ, Kateřina, KRAJŇÁK, Michal, ČTRNÁCTOVÁ, Gabriela, KEMPOVÁ, Monika, PECHÁČKOVÁ, Anežka, UNUCKA, Roman. Trend, Development, Role and Importance of Excise Duties in the EU. Brno: Akademické nakladatelství CERM, 2023. 130 s. ISBN 978-80-7623-117-7.
ŠIROKÝ, Jan, KRZIKALLOVÁ, Kateřina and Michal KRAJŇÁK. Trend, Development, Role and Importance of Personal Income Tax in the EU. Brno: CERM, 2020. 116 s. ISBN 978-80-7623-037-8.
ŠIROKÝ, Jan, KRAJŇÁK Michal a Kateřina KRZIKALLOVÁ. Trend, Development, Role and Importance of Social Security Contributions in the EU. Brno: Akademické nakladatelství CERM, 2019. ISBN 978-80-7623-006-4.

Advised literature

De VITO, Antonio and GROSSETTI, Francesco. Tax Avoidance Research: Exploring Networks and Dynamics of Global Academic Collaboration. München: Springer Nature, 2024. 175 p. ISBN 978-30-3151-764-8 .
FRIDSON, Martin S. a ALVAREZ, Fernando. Financial statement analysis: a practitioner's guide. 5th ed. Hoboken, New Jersey: Wiley, 2022. 428 p. ISBN 978-1-119-45714-5.
HELMINEN, Marjaana. EU Tax Law – Direct Taxation 2024. Amsterdam: IBFD, 2024. 730 p. ISBN 978-90-8722-914-6 .


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