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Lecturer(s)
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Kozieł Michal, Dr. Mgr. Ph.D.
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Melotíková Petra, Mgr. Ph.D.
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Course content
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Concept, characteristics and sources of accounting law. Accountings, its genesis and development, legal regulations, accounting principles and units, the importance of accounting curricula, books, records and documents. Tax evidence, its concept, legal regulation, basic principles of operation. Tax counseling and status of tax advisers. Depreciation. Net wage calculation.
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training), Demonstration
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Learning outcomes
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The aim of the subject is to gain a basic understanding of the rules of accountings and tax evidence. In the course there is demonstrated the relationship of taxes and accountings, or tax evidence, and explained the basic terms in this field. At the end of the course, students should be able to understand and explain the legal regulation of accountings and tax evidence and be able to apply it in practice. Student should be able to integrate this knowledge into other registration and statistical systems and related professions. Student should understand the relationship of accounting and taxation, and explain terms used in this branch.
Students who have completed this course will gain the knowledge and skills connected with the area of financial law, especially from the area of budgetary law.
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Prerequisites
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Completion of this course is not conditional upon completion of some other courses.
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Assessment methods and criteria
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Written exam
It is essential that those students who would like to pass the course must have attendance within the scope set by the seminar teacher and succeed in the colloquium.
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Recommended literature
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Čermáková, H., Rybová, J. (2010). Účetnictví - shrnutí základů: pro maturanty, vysokoškoláky i podnikatele. Ostrava, Mirago.
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Hinke, J., Bárková, D. (2017). ÚČETNICTVÍ. 1, APLIKACE PRINCIPŮ A TECHNIK. 3., AKTUALIZOVANÉ vydání. Praha, Grada.
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Hruška, V. (2017). ÚČETNÍ PŘÍPADY PRO PRAXI 2017. DRUHÉ VYDÁNÍ.. Prha, Grada Publishing.
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Mrkosová, J. (2016). Účetnictví. Edika.
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Munzar, V., Čuhlová, J. Slovník základních pojmů z účetnictví - 2. vydání.
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Pilátová, J. (2017). ZÁKON O ÚČETNICTVÍ S KOMENTÁŘEM: S ÚČINNOSTÍ OD 1. 1. 2017. Praha, Grada Publishing.
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