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.
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.