BOEO0422 Economy and Store Operation II

Faculty of Medicine
Spring 2010
Extent and Intensity
2/0/0. 3 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Mlada Košťálová (lecturer), doc. MUDr. Svatopluk Synek, CSc. (deputy)
Guaranteed by
Ing. Mlada Košťálová
Department of Optometry and Orthoptics – Departments of Non-medical Branches – Faculty of Medicine
Contact Person: Anna Petruželková
Timetable
Mon 14:00–16:00 257
Prerequisites (in Czech)
BOEO0321 Economy and Store Operation I
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Students who successfully graduate from the subject of Economics and business management are familiar with basic theoretical and methodological findings from the fields of macroeconomics and microeconomics, they are able to make use of information about the business in their own entrepreneurial activities, they can keep tax and operational records, they can apply their knowledge of taxation system in business, they are familiar with health insurance and social security system and this knowledge serves as a foundation in related fields.
Syllabus
  • Accounting in ledgers in the course of an accounting period. Specification of expenses reducing the difference between costs and incomes. Balancing of books. Independent solution of a coherent example of keeping single-entry accounting. National health insurance in Czech Rep. Social security insurance and governmental social security benefit in Czech Rep. System of taxes in Czech Rep.: specification, basic terms and concepts. Value added tax. Excise duty tax and road tax. Real estate tax, Inheritance and gifts taxes, and real estate transfer tax. Income tax. Example of income tax calculation in connection with national health and social security insurances. Income tax statement for natural persons. Examination. Prerequisites for granting the course-unit credit: elaboration of a coherent example of keeping single-entry accounting. Credit test. Completion of the course: written and oral examination.
Literature
  • Zákon č. 563/1991 Sb., o účetnictví ve znění pozdějších novel
  • Daňové zákony 2002 ( úplná znění platná v roce 2002)
  • Ptáčková, V. Průvodce podnikatele 2001-2002 ( jednoduché účetnictví) Praha: Academia,2001
  • LINHART, Jan. Jednoduché účetnictví pro podnikatele 2002. 4. vyd. Praha: Grada, 2002, 100 s. ISBN 8024701596. info
Teaching methods
lectures, class discussion, theoretical preparation
Assessment methods
lecture, examination
Language of instruction
Czech
Further Comments
The course is taught annually.
Listed among pre-requisites of other courses
The course is also listed under the following terms Spring 2000, Spring 2001, Spring 2002, Spring 2003, Spring 2004, Spring 2005, Spring 2006, Spring 2007, Spring 2008, Spring 2009, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, spring 2019, spring 2020, spring 2021, spring 2022, spring 2023, spring 2024.
  • Enrolment Statistics (Spring 2010, recent)
  • Permalink: https://is.muni.cz/course/med/spring2010/BOEO0422