UCPETR Entrepreneurs Tax Record

School of Business Administration in Karvina
Summer 2008
Extent and Intensity
1/1/0. 3 credit(s). Type of Completion: zk (examination).
Guaranteed by
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 (in Czech)
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
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/UCPETR