Course detail
Management Minimum
FEKT-CPOMAcad. year: 2018/2019
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.
Supervisor
Department
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