OPF:FIUBPUDP Accounting and Taxes Workshop - Course Information

FIUBPUDP Accounting and Taxes Workshop

Extent and Intensity

0/2/0. 5 credit(s). Type of Completion: z (credit).

Teacher(s)

Ing. Iris Šimíková (seminar tutor)

Guaranteed by

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

Prerequisites

FIUBEFUA Financial Accounting I || FIUBKFUA Financial Accounting I || FIUBPFUA Financial Accounting I
Successfull completion of course is conditioned by registered only after completing the courses Financial Accounting, Taxation and Tax Policy A, Application of tax law.

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.

fields of study / plans the course is directly associated with

• Business Economics in Trade and Services (programme OPF, B_EKOMAN)
• Accounting and Taxes (programme OPF, B_EKOMAN)

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)

The course can also be completed outside the examination period.

Teacher's information

attendance in seminars 60 %, ongoing test (min. 70% success rate), combined course-credit

Activity	Difficulty [h]
Ostatní studijní zátěž	89
Přednáška	26
Zápočet	30
Summary	145

• Enrolment Statistics (Summer 2015, recent)
  
• Permalink: https://is.slu.cz/course/opf/summer2015/FIUBPUDP