Course detail

Management Minimum

FEKT-CPOMAcad. year: 2017/2018

The Czech legal business law, an entrepreneur and corporate bodies according to the Czech legal norms. The Czech tax system, accountancy and managerial accountancy, the fundamentals of double-entry bookkeeping, accounting statements and their interconnection, related law. Time value of money.

Learning outcomes of the course unit

Orientation in the start-up and dissolution of firms in the Czech republic. The fundamentals of tax law ČR and accountancy. Relationship between accountancy and taxes. Work with the terms present and future value.

Prerequisites

The subject knowledge on the secondary school level is required.

Co-requisites

Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

Daňové zákony ČR, Živnostenský zákon, Obchodní zákoník - na úvodní přednášce budou sděleny odkazy, kde je možno najít potřebné a užitečné informace k probírané problematice na Internetu.
LEGÁT, P. Podnikatelské minimum. Skripta FEKT VUT. ISBN MEL 123
Kovanicová, D. Poklady skryté v účetnictví. Díl I. Polygon, Praha 2004.

Planned learning activities and teaching methods

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.

Language of instruction

English

Work placements

Not applicable.

Aims

To acquaint with the necessary fundamentals in the Czech business law, with the fundamentals of taxes and double-entry bookkeeping. It aims to point out that there are differences between tax accountancy and managerial accountancy. Learn students to work with the time value of money.

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.

Classification of course in study plans

  • Programme EEKR-BC Bachelor's

    branch BC-AMT , 1. year of study, winter semester, 4 credits, general knowledge
    branch BC-EST , 1. year of study, winter semester, 4 credits, general knowledge
    branch BC-MET , 1. year of study, winter semester, 4 credits, general knowledge
    branch BC-SEE , 1. year of study, winter semester, 4 credits, general knowledge
    branch BC-TLI , 1. year of study, winter semester, 4 credits, general knowledge
    branch BC-AMT , 3. year of study, winter semester, 4 credits, general knowledge
    branch BC-EST , 3. year of study, winter semester, 4 credits, general knowledge
    branch BC-MET , 3. year of study, winter semester, 4 credits, general knowledge
    branch BC-SEE , 3. year of study, winter semester, 4 credits, general knowledge
    branch BC-TLI , 3. year of study, winter semester, 4 credits, general knowledge

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

Exercise

26 hours, compulsory

Teacher / Lecturer