Accounting and Taxes

Lecturer:

Zbyněk Halíř, Alena Vančurová

Tutor:

Supervisor:

Department of Manager Studies

Synopsis:

Differencies in the concept of accounting information for control,cost,responsibility and process accounting, cost classification, fixed and variable costs in costing and budgeting, difference methods of effectiveness control, structure of units of responsibility. Definition of accounting entities, legal requirements for the extent of a. records and the accounting inf. in the financial statements. The tax system in the CR. The relationship between accounting and taxes. Computation and accounting (C&A) for social insurance. C&A for the due tax of accounting entities - physical entities with independent activity. Dependent activity income taxes and corporate t.. Adjustment of a. profit or loss to the tax base. Value added tax.

Requirements:

Completion of basic economics subjects.

Syllabus of lectures:

Syllabus of tutorials:

Study Objective:

This course is an introduction to the legal framework of financial accounting and the tax system in the Czech Republic, to accounting procedures used when entering the relevant taxes in the accounting records, the impacts of direct and indirect taxes on accounting in connection with the financial position of an accounting entity. The course aims to provide and build on knowledge of the creation, presentation and application of accounting information for value control at various levels of business management. It focuses especially on understanding the relationships and differences in cost, responsibility and process control, with particular emphasis on their information support.

Study materials:

Alena Vančurová, Lenka Láchová: Daňový systém ČR 2010 - VOX Praha 2010 - ISBN: 978-80-86324-86-9. Fibírová, J. - Šoljaková, L. - Wagner, J.: Nákladové účetnictví (Manažerské účetnictví I.), Praha, VŠE 2004, 1.vydání, 390 str.Šoljaková, L. a kol.: Nákladové účetnictví v příkladech a úlohách, Praha, VŠE 2004, 1. vydání, 202 str.

Note:

Time-table for winter semester 2011/2012:

Time-table is not available yet

Time-table for summer semester 2011/2012:

Time-table is not available yet

The course is a part of the following study plans: