XPX_IUDA Italské účetnictví a daňová pravidla

Ekonomicko-správní fakulta
podzim 2016
Rozsah
2/2/0. 5 kr. Ukončení: zk.
Vyučující
Andrea Bruschi (přednášející), Mgr. Bc. Barbora Němcová, MPIA (zástupce)
Fabrizio Piroddi (přednášející), Mgr. Bc. Barbora Němcová, MPIA (zástupce)
Paolo Sotgiu (přednášející)
Mgr. Bc. Barbora Němcová, MPIA (pomocník)
Garance
Ing. Petr Smutný, Ph.D.
Ekonomicko-správní fakulta
Kontaktní osoba: Mgr. Bc. Barbora Němcová, MPIA
Dodavatelské pracoviště: Ekonomicko-správní fakulta
Předpoklady
The course is open only to students who apply and are selected for the Becomes project.
Omezení zápisu do předmětu
Předmět je nabízen i studentům mimo mateřské obory.
Předmět si smí zapsat nejvýše 25 stud.
Momentální stav registrace a zápisu: zapsáno: 0/25, pouze zareg.: 0/25, pouze zareg. s předností (mateřské obory): 0/25
Jiné omezení: Kurz je určen pouze pro studenty, kteří úspěšně absolvují výběrové řízení do projektu Becomes
Mateřské obory/plány
Cíle předmětu
The course aims to deepen the understanding of the financial statements referring to the Italian standard, designed to explore the concepts, principles and practises. The course will therefore highlight the Italian accounting GAAP, mainly focusing on the double entry bookeeping method. Providing a general overview of the Italian tax and corporate system and its impact on the accounting principles. At the end of this course, the students should be able to: use italian economic terminology- record entries using italian documents – read and understand italian documentation that deals with accounting and tax matters - know the Italian tax system and exceptions that characterize the italian accounting GAAP.
Osnova
  • • Introducing to the Italian Financial Statements •- Italian Balance Sheet • Italian Profit & Loss Statement • Double Entry Bookeeping Stystem • Italian Accounting Types • Italian Chart of Accounts• Revenues • Costs • Assets & Liabilities evaluation • Adjustment Entries • Italian accounting & Tax Documentation • Italian Taxpayers • Withhoding tax • Italian VAT norms and exceptions • Corporate & Personal Income Taxes • Employees and Italian Social Security and Welfare Institutions • Italian Economic terminology
Literatura
    povinná literatura
  • Supplementary materials: provided by the lecturer during the course required literature
    doporučená literatura
  • RYAN Bob, Finance and Accounting for Business, THOMSON ed. recommended literature
Výukové metody
The course is taught 45 minutes per for lectures and 45 minutes for seminars. The seminars are aimed at doing practical exercises that will allow you to work for an italian company that provides accounting services. Furthermore the course will host professional Chartered Accountants and Business Managers coming from Italy to present real cases and experiences in the Italian job market.
Metody hodnocení
The subject is taught within the range of one lecture and one seminar per week. It is enclosed by an exam, which is supposed to be written and comprises of the theoretical part as well as the practical. The class attendance is strongly recommended, indeed, it is preparatory and fundamental to pass the exam. Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination."
Vyučovací jazyk
Angličtina
Informace učitele
Lectures and seminars will take place on Fridays from 14:00 to 18:00 and Saturdays from 9:00 to 13:00 on the following dates: - October 21-22 - November 4-5 - November 11-12 - December 9-10 - December 16-17. The course will take place in the Becomes offices at Holandská 10, Brno 639 00. For more information about the course, please visit the Faculty's website: http://www.econ.muni.cz/studenti/dalsi-odborne-rozvojove-aktivity/projekt-becomes
Další komentáře
Studijní materiály
Předmět je vyučován každoročně.
Výuka probíhá blokově.
Poznámka k četnosti výuky: Bloková výuka, pátek 14:00 - 18:00, sobota 9:00 - 13:00 v těchto termínech: 21. - 22. 10., 4. - 5. 11., 11. - 12. 11., 9. -10. 12., 16. - 17. 12 v prostorách Becomes.
Předmět je zařazen také v obdobích jaro 2015, jaro 2016, jaro 2017.