Taxes and Accounting 1

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Subject guarantor:

Michal ŠINDELÁŘ

Name of lecturer(s):

Michal ŠINDELÁŘ

Learning outcomes of the course unit:

The aim of the course in to introduce students to the Czech Republic Tax system focusing on income tax for private persons and legal entities. From this perspective students are acquainted with the basics of accounting (dual and single ledger) and tax documentation.

Mode of study:

Theory through lecture. Theory presentation linked to discussions of practice examples created for students.

Prerequisites and co-requisites:

Complete high-school education. No other additional knowledge is required for registration.

Course contents:

Lecture focuses on a theory presentation of tax and accounting issues which are linked to discussions of resolving individual practice applications of the presented theory concept.

Topics on which the course focuses:

1. The tax system

- Arrangement of tax and accounting laws into the Czech Republic legal system. Presentation of individual taxes

2. Basics of accounting

- Definition of accounting elements, single and double ledger accounting. Basic aspects of billing, closing accounts

3. Direct taxes

- Personal income tax

i Presentation of individual partial tax foundations

ii Focus on entrepreneur tax - tax documentation, flat-rate expenses

- Legal entity income

- Other direct taxes

4. Indirect taxing

- VAT principles, brief information about consumer taxes

5. Subsequent tax and accounting obligations

- Submitting a tax declaration, accounts closing audit and grant audits. completion of the tax declaration.

Recommended or required reading:

-Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů,

-Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů,

-Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů,

- other readings assigned in lecture.

Assessment methods and criteria:

Participation in lectures (20%)

On-going tests during the semester (40%)

Oral exam in theory and practice examples (40%)

Course web page:

Note:

Schedule for winter semester 2016/2017:

The schedule has not yet been prepared

Schedule for summer semester 2016/2017:

	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
Wed
Thu	místnost 330 Učebna KP 330 (Lažanský palác) ŠINDELÁŘ M. 17:20–19:45 (přednášková par. 1)
Fri

Date	Day	Time	Tutor	Location	Notes	No. of paralel
	Thu	17:20–19:45	Michal ŠINDELÁŘ	Učebna KP 330 Lažanský palác		přednášková par. 1

The subject is a part of the following study plans:

• Production - Bachelor (qualification subject)