Financial Accounting and Taxes

Course guarantor:

Lecturer:

Tutor:

Supervisor:

Institute of Management Studies

Synopsis:

Definition of accounting entities, legal requirements for the extent of accounting records and the accounting information 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 taxes. Adjustment of accounting profit or loss to the tax base. Value added tax.

Requirements:

No prerequisites.

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.

Study materials:

Müllerová: Účtování daní, poplatků a pojistného, Sagit Ostrava 1999. Müllerová - Vančurová: Daně v účetnictví, VŠE Praha 2003. Zákon č. 563/1991 Sb., o účetnictví ve znění pozdějších předpisů. Vyhláška č. 500/2002 Sb.

Note:

Further information:

No time-table has been prepared for this course

The course is a part of the following study plans:

• N-PMP-komb.forma od 11/12 (compulsory course)
• N-PMP-kombin.forma od 12/13 (compulsory course)
• N-PMP- kombin. forma od 13/14 (compulsory course)
• N-PMP-komb. forma od 14/15 (compulsory course)