FIUBPUDP Accounting and Taxes Workshop

School of Business Administration in Karvina
Summer 2021
Extent and Intensity
0/2/0. 5 credit(s). Type of Completion: z (credit).
Teacher(s)
Ing. Michaela Strzelecká, Ph.D. (seminar tutor)
Guaranteed by
Ing. Michaela Strzelecká, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.
Timetable of Seminar Groups
FIUBPUDP/01: Mon 14:45–16:20 B208, M. Strzelecká
Prerequisites
FAKULTA(OPF) && TYP_STUDIA(B) && FORMA(P) && ( FIUBAFUA Financial Accouting I || FIUBPFUA Financial Accounting I || FIUBKFUA Financial Accounting I ) && ROCNIK(3)
Successfull completion of course is conditioned by registered only after completing the courses Financial Accounting I.
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 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25
fields of study / plans the course is directly associated with
Course objectives
Accounting and tax practicum is systematically designed based on linking theory derived from the prerequisite courses , increased and extended to other knowledge with an emphasis on independence in the analysis of accounting and tax cases , the ability to adapt to changes in legislation. Determines the formation of the legal entity of the entity, registration and proof of activities in accordance with legal requirements for the type of business entity. It monitors the status and development of the shareholding structure , which captures in accounting. Concretes the differences between personal and business property business individuals . It focuses on the valuation of assets , proof of status and movement . Converts the personal relationship between employer and employee family members for individuals in the plane of accounting and taxation. Distributes the responsibilities associated with the termination of the accounting and tax aspects. It analyzes the conditions for business interruption or resuming from practical considerations. When teaching is fixed concurrency accounting and tax system, while stressing the uniqueness of specific elements , whose influence is crucial to the accuracy of accounting and compliance with tax povinností. Pro presentation of the course is necessary to use Web portals government organizations to obtain official position as a starting point for designing solutions separate activation tasks. At the same time , it is necessary to use Web portals bodies concerned with accounting and tax issues for the views from practical environment.
Syllabus
  • 1. Current status accounting and related regulations
    2. Terminology introduction, links and connections
    3. Reporting of trades, the registration requirements
    4. Accounting individuals
    5. Documentation and evidence for regulatory purposes
    6. Ownership Structure
    7. The specifics of the position of fixed assets
    8. Current assets
    9. Labour relations
    10. Supplier-customer relationships
    11. The costs and benefits of accounting and tax aspects
    12. The financial statements of natural and legal persons, consequential obligations
    13. Interruption and resumption of the trade, the analysis of aspects
Literature
    required literature
  • Sbírka zákonů ČR. info
  • ŠIMÍKOVÁ, I. Účetní a daňové praktikum. Karviná: SU OPF, 2011. ISBN v tisku. info
  • ÚČETNICTVÍ PODNIKATELŮ (ÚZ). Ostrava: Sagit, 2008. ISBN 987-80-7208-594-1. info
  • CARDOVÁ, Z. Daňová evidence a účetnictví individuálního podnikatele. Praha: ASPI, 2007. ISBN 978-80-7357-288-4. info
  • DUŠEK, J. Převod daňové evidence na vedení účetnictví. Praha: Grada Publishing, 2007. ISBN 978-80-247-2387-7. info
    recommended literature
  • Daňové zákony v úplném znění k 1.1.2015 s přehledy změn. Olomouc, 2015. ISBN 978-80-7263-920-5. info
  • ŠTEKER, K. a OTRUSINOVÁ, M. Jak číst účetní výkazy. Praha, 2013. ISBN 978-80-247-4702-6. info
  • HRUŠKA, V. Účetnictví ve zjednodušeném rozsahu pro podnikatele. Praha, 2010. ISBN 97880-86324852. info
  • HELMINEN, M. EU Tax Law Direct Taxation. Amsterdam: IBFD, 2009. info
  • HOVORKA, M. Daňové triky a tipy. Ostrava: Sagit, 2008. ISBN 80-7208-601-4. info
  • LOŠŤÁK, M., PRUDKÝ, P. Vzory korespondence s finančními úřady. Olomouc: ANAG, 2007. ISBN 80-7263-187-X. info
  • LOUŠA, F. Vnitropodnikové směrnice v účetnictví. Praha: GRADA Publishing, 2006. ISBN 80-247-1259-8. info
  • BELKAOUI, A. R. Accounting Theory. London, Thomson, 2004. info
  • ATKINSON, A. A., KAPLAN, R. S., YOUNG, S. M. Management Accounting. Upper Saddle River, Pearson Education, 2004. info
  • EPSTEIN, B. J., MIRZA, A. A. Interpretation and Application of International Accounting Standards 2000. New York: Wiley, 2000. info
Teaching methods
Seminar classes
Assessment methods
Credit
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course can also be completed outside the examination period.
Teacher's information
ActivityDifficulty [h]
Ostatní studijní zátěž89
Přednáška26
Zápočet30
Summary145
The course is also listed under the following terms Summer 2015, Summer 2016, Summer 2017, Summer 2018, Summer 2019, Summer 2020, Summer 2022.
  • Enrolment Statistics (Summer 2021, recent)
  • Permalink: https://is.slu.cz/course/opf/summer2021/FIUBPUDP