OPF:UCPDEPA Entrepreneurs Tax Record - Course Information
UCPDEPA Entrepreneurs Tax Record
School of Business Administration in KarvinaSummer 2008
- Extent and Intensity
- 1/1/0. 3 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Ing. Alena Valicová (lecturer)
doc. Ing. Jana Janoušková, Ph.D. (seminar tutor)
Ing. Alena Valicová (seminar tutor) - Guaranteed by
- Ing. Alena Valicová
Department of Finance and Accounting – School of Business Administration in Karvina - Course Enrolment Limitations
- The course is offered to students of any study field.
- Course objectives
- The entrepreneur's possibility to keep tax records brings quality improvement with regard to the regulation of the entrepreneur's - private individual - duties. The most substantial change, which took place after cancellation of single-entry bookkeeping and its replacement by entrepreneur's tax recordkeeping, rests in the fact that the tax records have no preset form or the method of keeping and the content of the tax records is determined very vaguely. The aim of the course is to teach the student to take accurate decisions as to how to keep tax records so as to comply with the applicable statutory provisions and provide continuous information regarding ascertainment of the tax base and subsequent quantification of the tax liability.
- Syllabus
- The entrepreneur's possibility to keep tax records brings quality improvement with regard to the regulation of the entrepreneur's - private individual - duties. The most substantial change, which took place after cancellation of single-entry bookkeeping and its replacement by entrepreneur's tax recordkeeping, rests in the fact that the tax records have no preset form or the method of keeping and the content of the tax records is determined very vaguely.
The aim of the course is to teach the student to take accurate decisions as to how to keep tax records so as to comply with the applicable statutory provisions and provide continuous information regarding ascertainment of the tax base and subsequent quantification of the tax liability.
1. Legislative regulation of the tax recordkeeping
2. Entrepreneur's liabilities with respect to the beginning of business activity
3. Content and form of tax records
4. Tax records of cash income and outlays
5. Tax records of receivables and payables
6. Tax records of fixed assets
7. Tax records of leased assets
8. Tax records of inventory
9. Wage records
10. Other tax records
11. Entrepreneur's liabilities at the end of the tax period
12. Process of completion of a income tax return of a private individual who keeps tax records
13. Changes of the accounting systems and their accounting and tax effects
- The entrepreneur's possibility to keep tax records brings quality improvement with regard to the regulation of the entrepreneur's - private individual - duties. The most substantial change, which took place after cancellation of single-entry bookkeeping and its replacement by entrepreneur's tax recordkeeping, rests in the fact that the tax records have no preset form or the method of keeping and the content of the tax records is determined very vaguely.
- Language of instruction
- Czech
- Further Comments
- The course can also be completed outside the examination period.
- Teacher's information
- 70% attendance in seminars, ongoing test (70% score required as minimum) , combined test (70% score required as minimum)
- Enrolment Statistics (recent)
- Permalink: https://is.slu.cz/course/opf/summer2008/UCPDEPA