Course detail

Science Business

FP-NOP_2Acad. year: 2013/2014

The course deals with the issue of business under the Trade Act, the Commercial Code, according to special items and related tax laws.

1st Business, businessman, legal framework of business rules,
2nd Introduction to Trades, trades division
3rd business under other legislation
4th Business Register - basic concepts, classification of legal persons
5th limited company
6th joint stock company, cooperative
7th general partnership, limited partnership
8th non-profit character actors
9th Accounting and financial obligations of the business entity. Adjustment of accounting and tax accounting adjustment. Tax records according to § 7 of the Act on Income Tax.
10th Entrepreneur as a taxpayer. Registration and contribution obligations of the business entity. Specification work with legislation in taxes. The function of government in this area. Framework principles to determine tax liability for each tax system taxes the CR.
11th summary

Language of instruction

Czech

Number of ECTS credits

4

Mode of study

Not applicable.

Guarantor

JUDr. Ing. Jan Kopřiva, Ph.D.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students will learn how to work with the law and the standards it downstream. They learn to navigate the law and apply it in specific cases. Students should prove to evaluate which form of business is a business plan for the better and why, from the perspective of the advantages and disadvantages of various forms of taxation, duties for the entrepreneur business plan, etc.

Prerequisites

Students must be aware of basic legislation CR, the elementary principles of accounting and the basic features of the tax system in the country.

Co-requisites

Not applied.

Planned learning activities and teaching methods

The course contains lectures that explain basic principles, problems and methodology of the discipline, and exercises that promote the practical knowledge of the subject presented in the lectures.

Assesment methods and criteria linked to learning outcomes

Student has to participate in pre-defined courses, writing and present of the assignment and fulfill the required number of credit points. Seminar work must be submitted and fulfill the requirement of the lecturer. The presentation must be presented by the entire team of authors. The exam will have written form and the lecturer can require additional oral examination. The final evaluation will be taken in to account the total activity and work in seminars and lectures.

Course curriculum

1. Business, businessman, legal framework of business rules,
2. Introduction to Trades, trades division
3. Business under other legislation
4. Business Register - basic concepts, classification of legal persons
5. Limited company
6. Joint stock company, cooperative
7. General partnership, limited partnership
8. Non-profit character actors - foundations, endowment fund, civic associations, ops, etc.
9. Accounting and financial obligations of the business entity. Adjustment of accounting and tax accounting adjustment. Tax records according to § 7 of the Act on Income Tax.
10. Entrepreneur as a taxpayer. Registration and contribution obligations of the business entity. Specification work with legislation in taxes. The function of government in this area. Framework principles to determine tax liability for each tax system taxes the CR.
11. Summary

Work placements

Not applicable.

Aims

The presentation and practice according to current business issues as trade law, the Commercial Code, under special legal subjects and related tax laws aim is to acquaint students with these rules, teach them to apply them in practice on specific forms of business, business plans and the specific calculations and get them with the necessary financial statements, tax returns and other necessary forms related to business.

Specification of controlled education, way of implementation and compensation for absences

Attendance at lectures and seminars is voluntary, is compulsory only in exercises in which the team will be present and which will write the midterm test.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Zákon č. 455/1991 Sb. o živnostenském podnikání (živnostenský zákon), poslední platné znění zákona (CS)
Zákon č. 89/2012 Sb.., občanský zákoník (CS)
Horzinková, E. Živnostenský zákon v praxi, Anag,8 aktualizované vydání (CS)

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-DP , 2. year of study, summer semester, compulsory

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

JUDr. Ing. Jan Kopřiva, Ph.D.

Syllabus

1st Business, businessman, legal framework of business rules,
2nd Introduction to Trades, trades division
3rd business under other legislation
4th Business Register - basic concepts, classification of legal persons
5th limited company
6th joint stock company, cooperative
7th general partnership, limited partnership
8th non-profit character actors - foundations, endowment fund, civic associations, ops, etc.
9th Accounting and financial obligations of the business entity.
10th Adjustment of accounting and tax accounting adjustment. Tax records according to § 7 of the Act on Income Tax.
11th Entrepreneur as a taxpayer.
12th Registration and contribution obligations of the business entity. Specification work with legislation in taxes. The function of government in this area. Framework principles to determine tax liability for each tax system taxes the CR.
13th summary

Exercise

26 hours, compulsory

Teacher / Lecturer

JUDr. Ing. Jan Kopřiva, Ph.D.

Syllabus

1st Introduction. The organization works in practice, the definition of requirements for credit. Introduction to content and thematic areas of practice. Individual students work. Discussion to clarify the assignment.
2nd Working with Trade Act
3-12 The following exercises will be devoted to topics seminar papers:
13th midterm test and the granting of credit