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Course detail

Management Minimum

Subjet code : FEKT-LPOM
Faculty: Faculty of Electrical Engineering and Communication
Academic year: 2011/2012
Open: No
Supervisor: doc. Ing. Pavel Legát, CSc.
Department: Department of Microelectronics
Study level: Master's
Study form: combined study
Language of instruction: Czech
Number of credits: 4
Completion: credit
Year of study: 2
Semester: winter
Duty: general knowledge

The study programmes with the given course

Objective of the course – aims of the course unit:
To acquaint with the necessary fundamentals in the Czech business law, with the fundamentals of double-entry bookkeeping and with aspects in evaluating of accounting statements. It aims to point out that there are differences between tax accountancy and managerial accountancy.
Objective of the course – learning outcomes and competences:
Orientation in the start-up and dissolution of firms in the Czech republic. The fundamentals of accountancy, the basic accounting entries. Relationship between accountancy and taxes.
Prerequisites:
The subject knowledge on the Bachelor´s degree level is requested.
Course contents (annotation):
The Czech legal business law, an entrepreneur and corporate bodies according to the Czech legal norms. The tax accountancy and managerial accountancy, the fundamentals of double-entry bookkeeping, accounting statements and their interconnection, related law.
Teaching methods and criteria:
Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.
Assesment methods and criteria linked to learning outcomes:
Requirements for completion of a course are specified by a regulation issued by the lecturer responsible for the course and updated for every.
Specification of controlled education, way of implementation and compensation for absences:
The content and forms of instruction in the evaluated course are specified by a regulation issued by the lecturer responsible for the course and updated for every academic year.
Recommended reading:
Obchodní zákoník.

Type of course unit:
Lecture: 26 hours, optionally
Teacher: doc. Ing. Pavel Legát, CSc.
Exercise: 26 hours, optionally
Teacher: doc. Ing. Pavel Legát, CSc.