| Course title | Basic of Economics in Preservation and Conservation II |
|---|---|
| Course code | KHVFR/ZER2 |
| Organizational form of instruction | Lecture |
| Level of course | Bachelor |
| Year of study | 4 |
| Semester | Winter |
| 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) |
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| Course content |
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Cash flow in a small company. Company assets, assets acquisition, assets valuation. Tangible and intangible assets, small tangible and long-term intangible assets, cost processing. Depreciation and depreciation categories. Stocktaking. Income tax act, practical application. Practical examples of tax allowable and non-allowable incomes and expenditures. Basic depreciable items, tax bonuses and reductions. Tax declaration, income tax, practical application. Revenue statutes: VAT act immovable property tax act road tax act conveyance of real estate tax act inheritance tax and gift tax act tax and charge administration act pricing, contracts, calculations. public contract act
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| Learning activities and teaching methods |
| Monologic (reading, lecture, briefing) |
| Learning outcomes |
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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 |
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unspecified
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| Assessment methods and criteria |
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Written examination
Exam: written test |
| Recommended literature |
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| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester | |
|---|---|---|---|---|
| Faculty: Faculty of Restoration | Study plan (Version): Restoration and Conservation of Wall Painting and Sgraffito (2013) | Category: Art and applied art | 4 | Recommended year of study:4, Recommended semester: Winter |
| Faculty: Faculty of Restoration | Study plan (Version): Restoration and Conservation of Paper, Bookbinding and Documents (2013) | Category: Art and applied art | 4 | Recommended year of study:4, Recommended semester: Winter |
| Faculty: Faculty of Restoration | Study plan (Version): Restoration and Conservation of Art on Paper and Related Materials (2013) | Category: Art and applied art | 4 | Recommended year of study:4, Recommended semester: Winter |
| Faculty: Faculty of Restoration | Study plan (Version): Restoration and Conservation of Stone and Related Materials (2013) | Category: Art and applied art | 4 | Recommended year of study:4, Recommended semester: Winter |