Course objectives:
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The aim of the course is to provide a comprehensive view of the financial statements for the purposes of economic subjects.
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Requirements on student
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The course will be concluded with a written credit test. The condition is participation in seminars.
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Content
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1. Resources.
2. Value of profit and loss statement.
3. Value of the balance sheet.
4. Accounting earnings versus tax base.
5. Liquidity of property.
6. Value added tax return.
7. Corporate income tax return.
8. Categorization of entities.
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Activities
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Fields of study
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Guarantors and lecturers
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Literature
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Recommended:
Kovanicová D. Abeceda účetních znalostí.. Praha: Polygon, 2012. ISBN 978-80-7273-169-5.
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Recommended:
Vyhláška pro podnikatele č. 500/2002 Sb..
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Recommended:
Zákon č. 563/1991 Sb. o účetnictví..
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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Sběr materiálu
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1
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Příprava na zápočet
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23
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Domácí příprava na výuku
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30
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Účast na výuce
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6
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Total
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60
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Prerequisites - other information about course preconditions |
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Competences acquired |
A student who has successfully completed the course can:
1. List sources of information.
2. Explain which financial statements are, what are the relationships between reports and their continuity.
3. Characterize the profit and loss statement as a key statement and explain its explanatory value.
4. Describe the procedure for modifying the accounting profit for the tax base.
5. Characterize balance sheet and explain its explanatory value.
6. Explain the liquidity of the property.
7. Characterize the Notes to the Financial Statements and the Annual Report and explain the difference between them.
8. Explain the relationship between value added tax return and corporate income tax.
9. Explain the principles of categorization of entities.
A student who has successfully completed the course can:
1. Orient the sources of information for tax control.
2. Recognize anomalies in the financial statements, in the Notes to the Financial Statements, in the Annual Report and / or in other sources of information.
3. Recognize anomalies in value added tax return and corporate income tax and between them.
4. Sort assets by liquidity level.
5. Calculate business margin.
6. Include an entity in the entity category.
7. Write down basic information about the entity from those statements.
8. Write a hedge order.
Competences:
1. Include accountancy and tax considerations in problem solving.
2. To communicate comprehensibly and convincingly to professionals and laypersons about the financial condition of the company. |
Teaching methods |
- Monologic (reading, lecture, briefing)
- Skills training
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Assessment methods |
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