Course detail

Management Minimum

FEKT-NPOMAcad. year: 2019/2020

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.

Supervisor

doc. Ing. Pavel Legát, CSc.

Department

Department of Microelectronics (UMEL)

Learning outcomes of the course unit

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.

Prerequisites

The subject knowledge on the Bachelor´s degree level is requested.

Co-requisites

Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

Mullerová, L.:Double Entry Accounting I.,VŠE Praha 1997.
Kovanicová, D.:Poklady skryté v účetnictví. Díl I. Polygon, I. vyd., Praha 1997.
Obchodní zákoník.
Živnostenský zákon.

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 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.

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-MN Master's

    branch MN-BEI , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-TIT , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-KAM , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-EVM , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-EST , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-MEL , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-SVE , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-EEN , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-BEI , 2. year of study, winter semester, 4 credits, general knowledge
    branch MN-TIT , 2. year of study, winter semester, 4 credits, general knowledge
    branch MN-KAM , 2. year of study, winter semester, 4 credits, general knowledge
    branch MN-EVM , 2. year of study, winter semester, 4 credits, general knowledge
    branch MN-EST , 2. year of study, winter semester, 4 credits, general knowledge
    branch MN-MEL , 2. year of study, winter semester, 4 credits, general knowledge
    branch MN-SVE , 2. year of study, winter semester, 4 credits, general knowledge
    branch MN-EEN , 2. year of study, winter semester, 4 credits, general knowledge

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

doc. Ing. Pavel Legát, CSc.

Exercise

26 hours, optionally

Teacher / Lecturer

doc. Ing. Pavel Legát, CSc.

eLearning

eLearning: opened course