Taxes and Accounting 2

Course unit code:

206DAN2

Course unit title:

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

letní

Number of ECTS credits allocated:

Garant předmětu:

Jiří POKORNÝ

Name of lecturer(s):

Jiří POKORNÝ

Study Objectives:

Basic exercises introduce students to accounting issues and as well the opportunity to acquire knowledge in the form of tests. Part of the exercises are to introduce accounting practices of entreprenurial and non-profit theatre fields

Mode of delivery:

Class instruction during which are presentations of given topics , practice materials and moderated discussions.

Prerequisites and co-requisites:

examination

Recommended optional programme components

No electives required.

Course contents:

1. Bookkeeping and general accounting

2. Accounting laws, types of accounting

3. Accounting regulations

4. Accounting basics, accounting scheduling

5. Profit and loss statements

6. Balancing

7. Accrual principles

8. Final balancing

9. Closing accounts, audit

Note: Instruction is focused on non-profit organizations in cultural areas.

Study materials:

- Accounting regulations

- ordinances

- Czech accounting standards

Planned learning activities and teaching methods

class and exercises

Assessment methods and criteria

Conditions for passing the exam:

- participation in practicing the covered material during the semester

- completion of one of the regular tests

Exam grading:

- 20% class participation

- 20% completion of one 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:

The schedule has not yet been prepared

Schedule for summer 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 R311 Učebna (Karlova 26, Praha 1) POKORNÝ J. 10:30–12:00 (přednášková par. 1)
Fri
Thu
Fri

Datum	Den	Čas	Tutor	Místo	Notes	Č. paralelky
	Tue	10:30–12:00	POKORNÝ J.	Učebna Karlova 26, Praha 1		přednášková par. 1

The subject is a part of the following study plans:

Produkce (Bc.) (compulsory subject)