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.
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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.
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Prerequisites:
The subject knowledge on the Bachelor´s degree level is requested.
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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.
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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.
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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.
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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.
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Recommended reading:
Obchodní zákoník.
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