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
Department
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
eLearning
eLearning: currently opened course