| Course Unit Code | 117-0036/01 |
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| Number of ECTS Credits Allocated | 4 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | First Cycle |
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| Year of Study * | Third Year |
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| Semester when the Course Unit is delivered | Winter 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 provide information about the accounting entity - individual entrepreneur (natural person) and his accounting and tax obligations. Graduate of the course should acquire during the lectures the knowledge necessary for keeping accounting and tax obligations of an individual entrepreneur, distinguish the advantage or disadvantage of choosing a bookkeeping in a full or abridged scope, or choosing tax evidence, or on the bases of analysis to choose another suitable form of business, e.g. establishment of Ltd., general partnership, etc. |
| Learning Outcomes of the Course Unit |
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1. To define the basic legal, accounting and tax legislation for
individual person – individual enterpreneur
2. To clarify the difference between individual person accounting, financial
accounting and tax evidence.
3. To evaluace the advantages of mentioned legal form choice.
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| Course Contents |
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Lectures are focused on the flolowing issues:
- Accounting Legislation of Soles Proprietor
- Abridged format of accounting
- Health insurance of Soles Proprietor
- Social insurance of Soles Proprietor
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| Recommended or Required Reading |
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| Required Reading: |
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AGIANNI, Vasiliki et all, eds. European Tax Handbook 2022. 33nd ed. Amsterdam: IBFD, 2022. 1383 p. ISBN 978-90-8722-760-9.
TERRA, Ben a Julie KAJUS. A guide to the European VAT directives. Volume 1, Introduction to European VAT. Amsterdam: IBFD, 2021. ISBN 978-90-8722-680-0.
TERRA, Ben a Julie KAJUS. A guide to the European VAT directives. Volume 2, Integrated texts of the VAT directives and the former sixth VAT directives. Amsterdam: IBFD, 2021. ISBN 978-90-8722-681-7. |
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.
MARKOVÁ, Hana. Daňové zákony 2024. Praha: Grada, 2024. 336 s. ISBN 978-80-271-5243-8. |
| Recommended Reading: |
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ŠIROKÝ, J., K. KRZIKALLOVÁ a M. KRAJŇÁK Trend, Development, Role and Importance of Personal Income Tax in the EU. Brno: CERM, 2020. 116 s. ISBN 978-80-7623-037-8.
TERRA, Ben a Julie KAJUS. A guide to the European VAT directives. Volume 1, Introduction to European VAT. Amsterdam: IBFD, 2021. ISBN 978-90-8722-680-0. |
KOLEKTIV AUTORŮ. Abeceda mzdové účetní 2024. 34. vyd. Olomouc: ANAG, 2024. 751 s. ISBN 978-80-7554-404-9.
KRAJŇÁK, Michal. Daň z příjmů fyzických osob v České republice. Brno: CERM, 2022. 100 s. ISBN 978-80-7623-086-6.
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.
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| Planned learning activities and teaching methods |
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| Lectures, 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 and Examination | Credit and Examination | 100 (100) | 51 |
| Exercises evaluation | Credit | 30 | 16 |
| Examination | Examination | 70 | 35 |