Course: Basic of Economics in Preservation and Conservation I

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Course title Basic of Economics in Preservation and Conservation I
Course code KHVFR/ZER1
Organizational form of instruction Lecture
Level of course Bachelor
Year of study 3
Semester Summer
Number of ECTS credits 2
Language of instruction Czech
Status of course Optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Kupka Tomáš, PhDr. Ph.D., MBA
Course content
Starting entrepreneurial activity, relationship between an entrepreneur and state authorities, juridical person, physical person. Linking to Act on cultural heritage care (concession - entrepreneur authorisation). Social insurance, health insurance, practical application of mentioned acts in practice Act on accountancy. Tax records, double-entry bookkeeping. Fundamental economic terminology. Difference between income and yield, cost and expenses. Book of accounts, accounting document. Practical examples: making out an invoice, making out a pro-forma invoice, bank draft, cash voucher, pay out document, travelling order, farther vouchers (other considerations, etc.) Tax records - practical application. Labour Code. Fundamental terminology. Labour-management relations, work safety. PC tax records - accounting software presentation, practical application. Act on travelling compensations. Travelling order and its particulars. Test - tax record-keeping, making out an invoice.

Learning activities and teaching methods
Monologic (reading, lecture, briefing)
Learning outcomes
Subject objective consists in getting students acquainted with enactment related to cultural heritage care branch business in practice.
Students are able to apply studied knowledge to restoration practical experience.
Prerequisites
unspecified

Assessment methods and criteria
Written examination

Assignment: written test
Recommended literature
  • Švarcová, Jena. Ekonomie - stručný přehled.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
Faculty: Faculty of Restoration Study plan (Version): Restoration and Conservation of Stone and Related Materials (2013) Category: Art and applied art 3 Recommended year of study:3, Recommended semester: Summer
Faculty: Faculty of Restoration Study plan (Version): Restoration and Conservation of Art on Paper and Related Materials (2013) Category: Art and applied art 3 Recommended year of study:3, Recommended semester: Summer
Faculty: Faculty of Restoration Study plan (Version): Restoration and Conservation of Wall Painting and Sgraffito (2013) Category: Art and applied art 3 Recommended year of study:3, Recommended semester: Summer
Faculty: Faculty of Restoration Study plan (Version): Restoration and Conservation of Paper, Bookbinding and Documents (2013) Category: Art and applied art 3 Recommended year of study:3, Recommended semester: Summer