Taxes and Accounting 1

Course unit code:

206DAN1

Course unit title:

Taxes and Accounting 1

Mode of delivery:

zkouška

Range:

2/T

Type of course unit:

compulsory subject

Level of course unit:

Year of study

1st year

Semester when the course unit is delivered

zimní

Number of ECTS credits allocated:

2

Garant předmětu:

Jiří POKORNÝ

Name of lecturer(s):

Jiří POKORNÝ

Study Objectives:

Basic exercises to introduce the students with taxes in the Czech Republic from A to Z with focus on the arts and for profit and non-profit fields. In the exercises the students will individually write papers on given topics.

Mode of delivery:

Classroom study during which upon the presentation of a given topic follows moderated discussion.

Prerequisites and co-requisites:

examination

Recommended optional programme components

Course contents:

1. Taxes in general, history

2. Czech Republic tax system

3. Direct taxation in general, brief characteristics of individual taxes

4. Income tax with focus on culture non-profit organizations

5. Indirect taxation in general, brief characteristics of individual taxes

6. Value Added Tax with a focus on culture non-profit organizations

7. Entreprenurial law

8. Health insurance

9. Social insurance

Study materials:

- Income tax regulations

- VAT regulations

- road taxes

- property tax

- inheritance, gift and property tranfer tax

- travel reimbursement tax

- trade law

Planned learning activities and teaching methods

Class

Assessment methods and criteria

Conditions for successful passing the exam:

- participation in discussions during the semester

- completion and presentation of the course paper

- completion of one regular test.

Overall exam grading:

- 20% class participation

- 20% assessment of the course paper and regular test

- 60% oral exam.

Language of instruction:

Czech

Work placement(s):

Pracovní stáž není u tohoto předmětu zavedena.

Course web page:

Není žádná webová stránka věnující se předmětu.

Note:

Schedule for winter semester 2011/2012:

	06:00–08:0008:00–10:0010:00–12:0012:00–14:0014:00–16:0016:00–18:0018:00–20:0020:00–22:0022:00–24:00
Mon
Tue	místnost R501 Učebna (Karlova 26, Praha 1) POKORNÝ J. 12:30–14:00 (přednášková par. 1)
Fri
Thu
Fri

Datum	Den	Čas	Tutor	Místo	Notes	Č. paralelky
	Tue	12:30–14:00	POKORNÝ J.	Učebna Karlova 26, Praha 1		přednášková par. 1

Schedule for summer semester 2011/2012:

The schedule has not yet been prepared

The subject is a part of the following study plans:

• Produkce (Bc.) (compulsory subject)