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CZECH TECHNICAL UNIVERSITY IN PRAGUE
STUDY PLANS
2023/2024
UPOZORNĚNÍ: Jsou dostupné studijní plány pro následující akademický rok.

Accounting and Taxes

The course is not on the list Without time-table
Code Completion Credits Range Language
51M2UD Z,ZK 6 Czech
Garant předmětu:
Lecturer:
Tutor:
Supervisor:
Institute of Management Studies
Synopsis:

Inferences in the concept of accounting information for control,cost,responsibility and process accounting,cost classification,fixed and variable costs incosting 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..Value added tax.

Requirements:

Completion of basic economics subjects.

Syllabus of lectures:
Syllabus of tutorials:
Study Objective:

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.This course is also an introduction to the legal framework of financial accounting and the tax system in the Czech Republic,to acounting 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.

Study materials:

not available

Note:
Further information:
No time-table has been prepared for this course
The course is a part of the following study plans:
Data valid to 2024-03-27
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