OPF:FIUBPDEP Entrepreneurs Tax Record - Course Information

FIUBPDEP Entrepreneurs Tax Record

Extent and Intensity

1/1/0. 4 credit(s). Type of Completion: z (credit).

Teacher(s)

doc. Ing. Jana Janoušková, Ph.D. (lecturer)
doc. Ing. Jana Janoušková, Ph.D. (seminar tutor)

Guaranteed by

Ing. Šárka Sobotovičová, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.

Prerequisites (in Czech)

FAKULTA ( OPF ) && TYP_STUDIA ( B ) && FORMA ( P )
Požadavky na studenta: docházka na semináře (60 % aktivní účast), průběžný test, případová studie
Hodnotící metody: průběžný test (30 % hodnocení), případová studie (10 % hodnocení), zápočtový test (60 % hodnocení).
Pro získání zápočtu je nutno získat minimálně 60 % z celkového počtu bodů.

Course Enrolment Limitations

The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 4 student(s).
Current registration and enrolment status: enrolled: 0/4, only registered: 0/4

fields of study / plans the course is directly associated with

• Accounting and Taxes (programme OPF, B_EKOMAN)

Course objectives

The possibility to keep the entrepreneur´s tax records brings qualitative shift in the area of regulating the obligations of an entrepreneur (an individual). The most significant change that took place after the discontinuation of single-entry bookkeeping and its replacement by the entrepreneur´s tax records is the fact that the tax records has no stipulated obligatory form or method of keeping and the content of tax records is defined very generally. The objective of the course is to teach the student to decide correctly how to keep tax records so that they are kept in compliance with valid legal regulations and to provide provable information to find out the tax base and consequent calculation of tax liability.

Syllabus

• 1. Legal framework for entrepreneur's tax records
  2. Definition of natural persons allowed to keep tax records
  3. Contents and form of tax records
  4. Tax records of income and expenses
  5. Tax records of receivables and liabilities
  6. Tax records of fixed assets
  7. Tax records of leased assets
  8. Entrepreneur's tax records of inventory
  9. Salary records
  10. Other tax records
  11. Example of tax records kept by an entrepreneur
  12. Personal income tax return
  13. Change of accounting systems and tax impacts
  

Literature

required literature
• JANOUŠKOVÁ, J., VALICOVÁ, A. Entrepreneur´s Tax Records for full-time students. Karviná: SU OPF, 2012. ISBN 978-80-7248-745-5. info
• JANOUŠKOVÁ, J., VALICOVÁ, A. Daňová evidence podnikatele. Karviná: SU OPF, 2011. ISBN v tisku. info
• SEDLÁČEK, J. Daňová evidence podnikatelů 2011. Praha: Grada Publishing, 2011. ISBN 978-80-247-3802-4. info
• Daňové zákony 2011 úplná znění platná k 1.1.2011. Praha: Grada Publishing, 2011. ISBN 978-80-247-3800-0. info

recommended literature
• časopisy: Finanční zpravodaj, Daně a právo v praxi, Daňový a účetní poradce podnikatele, Daňový tip: newsletter aktualit daňového poradenství, Finanční daňový a účetní bulletin. info
• VYBÍHAL, V. Mzdové účetnictví 2011. Praha: Grada Publishing, 2011. ISBN 978-80-247-3617-4. info
• JAKUBKA, J. Zákoník práce 2011 - s výkladem. Praha: Grada Publishing, 2011. ISBN 978-80-247-3812-3. info
• VALOUCH, P. Leasing v praxi - 4. aktualizované vydání. Praha: Grada Publishing, 2009. ISBN 978-80-247-2923-7. info
• DUŠEK, J. Převod daňové evidence na vedení účetnictví. Praha: Grada Publishing, 2007. ISBN 978-80-247-2387-7. info

Teaching methods

Skills demonstration
Seminar classes

Assessment methods

Credit

Language of instruction

Czech

Further comments (probably available only in Czech)

The course can also be completed outside the examination period.

Teacher's information

Activity	Difficulty [h]
Ostatní studijní zátěž	60
Přednáška	13
Seminář	13
Zápočet	30
Summary	116

• Enrolment Statistics (recent)
  
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