OPF:UCBPDEP Entrepreneur´s Tax Record - Course Information

UCBPDEP Entrepreneur´s Tax Record

Extent and Intensity

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

Guaranteed by

Ing. Ivana Koštuříková, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina

Prerequisites

There are no conditions to complete the course and the course can be recorded independently from other courses.

Course Enrolment Limitations

The course is offered to students of any study field.

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
  

Language of instruction

Czech

Further Comments

The course can also be completed outside the examination period.

• Enrolment Statistics (recent)
  
• Permalink: https://is.slu.cz/course/opf/summer2015/UCBPDEP