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Finances and Accounting

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

Course Unit Code545-0298/03
Number of ECTS Credits Allocated5 ECTS credits
Type of Course Unit *Compulsory
Level of Course Unit *First Cycle
Year of Study *Second Year
Semester when the Course Unit is deliveredWinter 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
VAN74doc. Ing. Michal Vaněk, Ph.D.
Summary
The aim of the subject is to present students to the economic policy of the state, public finances and the budget system of the Czech Republic. There are also described basic principles in accounting, the taxation system and the tax register in the Czech republic.
Learning Outcomes of the Course Unit
The aim of the subject is to present students to the economic policy of the state, public finances and the budget system of the Czech Republic. There are also described basic principles in accounting, the taxation system and the tax register in the Czech republic.
Course Contents
1. The economic policy of the state (its history and development)
2. Micro and makroeconomic subjects
3. Public sector and finances
4. Public budget system
5. State budget of Czech Republic
6. Public policy and EU budget
7. Tax and its construction
8. Taxation system in Czech Republic
9. Value added tax
10. Personal income taxes
11. Consumption taxes and Tax of property
12. Accountancy and legislation
13. Tax register
Recommended or Required Reading
Required Reading:
SAMUELSON, Paul, A.; NORDHAUS, William, D.Economics. 18th ed. Mc Graw Hill Higher Education, 2005. 776 pp. ISBN 0-07-287205-5.
LANDA, Martin. Základy účetnictví. Praha: KEY Publishing s.r.o., 2008, 254 s. ISBN 978-80-87071-86-1.
ÚZ daňových zákonů
DOLEŽALOVÁ, Marcela. Daňová evidence. Brno: Computer Press, 2004. 99 s. ISBN: 80-251-0047-2.
VYBÍHAL, Václav. Zdaňování příjmů fyzických osob 2005: praktický průvodce.
Praha: Grada Publishing, 2005. 216 s. ISBN 80-247-1232-6.
SEDLÁČEK, Jaroslav. Daňová evidence podnikatelů 2004. Praha: Grada Publishing, 2004. 144 s. ISBN: 80-247-0829-9.
HAKALOVÁ, Jana; PŠENKOVÁ, Yvetta. Daňová evidence podnikatelů. VŠB-TU Ostrava, EkF, 2006. 102 s. ISBN 80-248-1064-6.
Recommended Reading:
PIPER, Mike. Accounting made simple : accounting explained in 100 pages or less. Chicago: Simple - Subjects, 2010, 100 s. ISBN 978-0-9814542-2-1.

PEKOVÁ, Jitka. Veřejné finance: teorie a praxe v ČR. Praha: Wolters Kluwer, 2012. 642 s. ISBN 978-80-7357-698-1.
Planned learning activities and teaching methods
Lectures, Tutorials
Assesment methods and criteria
Task TitleTask TypeMaximum Number of Points
(Act. for Subtasks)
Minimum Number of Points for Task Passing
Credit and ExaminationCredit and Examination100 (100)51
        CreditCredit33 17
        ExaminationExamination67 18