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Use of ICT in accounting

* Exchange students do not have to consider this information when selecting suitable courses for an exchange stay.

Course Unit Code117-0039/01
Number of ECTS Credits Allocated4 ECTS credits
Type of Course Unit *Choice-compulsory type B
Level of Course Unit *First Cycle
Year of Study *Third Year
Semester when the Course Unit is deliveredSummer Semester
Mode of DeliveryFace-to-face
Language of InstructionCzech
Prerequisites and Co-Requisites Course succeeds to compulsory courses of previous semester
Name of Lecturer(s)Personal IDName
PS150Ing. Yvetta Pšenková, Ph.D.
Summary
The aim of the course is to familiarise students with the specific procedures in processing of accounting and tax evidence of incomes and expenditures on accounting software, which is used in current business practice of small and medium sized companies, to be able to analyze suitability and unsuitability of chosen program for current business practice.
Learning Outcomes of the Course Unit
1. To present concrete procedure in processing the accounting and tax evidence by accounting software by small and middle companies.
2. To evaluate the criteria for choise of suitable accounting software for actual bussines reality.
3. To analyse the availability and non-availability of elected software.
Course Contents
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.
Recommended or Required Reading
Required Reading:
SCHELLECKENS, Marnix. European Tax Handbook 2019. Amsterdam: IBFD, 2019. 1250 p. ISBN 978-90-8722-521-6.
AGIANNI, Vasiliki et all, eds. European Tax Handbook 2022. 33nd ed. Amsterdam: IBFD, 2022. 1383 p. ISBN 978-90-8722-760-9.
HAKALOVÁ, Jana a Yvetta PŠENKOVÁ. Daňová evidence. Teorie a praxe. 2. vyd. Praha: Wolters Kluwer, 2019. 128 s. ISBN 978-80-7598-239-1.
KOLEKTIV AUTORŮ. Meritum Účetnictví podnikatelů 2023. 20. vyd. Praha: Wolters Kluwer ČR, 2019. 54O s. ISBN 978-80-7676-641-9.
Recommended Reading:
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.
DUŠEK, Jiří a Jaroslav SEDLÁČEK. Daňová evidence podnikatelů 2019. 16. vyd. Praha: Grada Publishing, 2019. 144 s. ISBN 978-80-271-2248-6.
DUŠEK, Jiří. Účetní uzávěrka a závěrka v přehledech. Praha: Grada Publishing, 2019. 224 s. ISBN 978-80-271-0867-1.
RYNEŠ, Petr. Podvojné účetnictví a účetní závěrka 2019. 19. vyd. Olomouc: ANAG, 2019. 1080 s. ISBN 978-80-7554-192.
Planned learning activities and teaching methods
Seminars, Tutorials
Assesment methods and criteria
Task TitleTask TypeMaximum Number of Points
(Act. for Subtasks)
Minimum Number of Points for Task Passing
Exercises evaluationCredit85 (85)85
        ProjectProject85 85