Taxes and Accounting 2

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Subject guarantor:

Jaroslava SOUČKOVÁ

Name of lecturer(s):

Jaroslava SOUČKOVÁ

Learning outcomes of the course unit:

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 study:

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

Prerequisites and co-requisites:

Examination.

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.

Recommended or required reading:

- Accounting regulations

- ordinances

- Czech accounting standards

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.

Course web page:

Není
žádná
webová
stránka
věnující
se
předmětu.

Note:

Schedule for winter semester 2017/2018:

The schedule has not yet been prepared

Schedule for summer semester 2017/2018:

	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	room R310 Učebna R310 (DAMU) (Karlova 26, Praha 1) SOUČKOVÁ J. 11:00–12:30 (přednášková par. 1)
Tue
Wed
Thu
Fri

Date	Day	Time	Tutor	Location	Notes	No. of paralel
	Mon	11:00–12:30	Jaroslava SOUČKOVÁ	Učebna R310 (DAMU) Karlova 26, Praha 1		přednášková par. 1

The subject is a part of the following study plans:

• Arts Management (B.A.) (required subject)