ESF:PFUCDA Accounting and Taxes - Course Information

PFUCDA Accounting and Taxes

Extent and Intensity

2/2/0. 5 credit(s). Type of Completion: zk (examination).

Teacher(s)

RNDr. Karel Pospíšil, CSc. (lecturer)

Guaranteed by

Ing. František Kalouda, CSc., MBA
Department of Finance – Faculty of Economics and Administration
Contact Person: Marie Moudrá

Timetable

Tue 11:05–12:40 P312

• Timetable of Seminar Groups:

PFUCDA/01: Tue 14:35–16:15 S308, K. Pospíšil

Course Enrolment Limitations

The course is offered to students of any study field.

Course objectives

Accounting and Taxes (PFUCDA) The aim of the course is to expand and find connections in the students knowledge of financial accounting in the context of the Czech Republic s system of taxation, fully emphasising concrete solutions and the ability to draw up tax returns for individual taxes. Separate knowledge of accounting without the relation to taxes does not, in contrast, make a complete profile of an expert on these problems, while university graduates should be such experts. The content of the subject consists in introduction to the procedures and impact of tax laws on financial accounting. Students should acquire the fundamental skills for assessment of tax deductible and tax non-deductible costs and revenues from the point of view of assessing an income tax base, and they should also gain the practical ability to draw up independently an income tax return, taking into consideration the difference between an accounting and tax economic profit. Another skill necessary for the ability to tackle in its complexity company s cash flows and problems of impact on profit or loss is knowledge of the value added tax, including the art of drawing up a VAT tax return. Examination: written and oral.

Language of instruction

Czech

Further Comments

The course is taught annually.

• Enrolment Statistics (Autumn 2002, recent)
  
• Permalink: https://is.muni.cz/course/econ/autumn2002/PFUCDA