Course detail

Tax system

ÚSI-ESDANAcad. year: 2019/2020

In the course, students are introduced to the general characteristics of accounting and its methodological tools and accounting legislation. The main attention is paid to the contents of the financial statements. In the balance sheet they are introduced to its items and their valuation method.

Learning outcomes of the course unit

Goal of this subject is to gain knowledge of content and value of financial statements and other parts of a company. Students should be able to assess the performance of the company and its financial position. He or she should be able to identify weaknesses in corporate business development.

Prerequisites

Not applicable.

Co-requisites

Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

VANČUROVÁ, A.; LÁCHOVÁ, L. Daňový systém ČR 2016. 13. aktualiz. vyd. Praha: 1. VOX, 2014, 393 s. ISBN 978-80-87480-44-1. (CS)
Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších právních předpisů (CS)
Zákon č. 16/1993 Sb., o dani silniční, ve znění pozdějších předpisů (CS)
Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů (CS)
Zákon č. 338/1992 Sb., o dani z nemovitých věcí, ve znění pozdějších předpisů (CS)
Zákonné opatření Senátu č. 340/2013 Sb., o dani z nabytí nemovitých věcí (CS)

Planned learning activities and teaching methods

Not applicable.

Assesment methods and criteria linked to learning outcomes

Evaluation of a concrete company on the basis of financial statements and presentation of conclusions are the conditions in order to gain unit credit.

Language of instruction

Czech

Work placements

Not applicable.

Aims

To familiarize students with the content of individual components of regular reports from the accounting and understand their meaning. On these basis, then gain the ability to assess the performance of the company and its financial position.

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

Presentation of findings from the financial reports of the company

Classification of course in study plans

  • Programme EID_P Master's, 2. year of study, summer semester, 4 credits, compulsory
  • Programme REI_P Master's, 2. year of study, summer semester, 4 credits, compulsory

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

Exercise

13 hours, compulsory

Teacher / Lecturer

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