B_AFUc Application of the Financial Accounting

University of Finance and Administration
Winter 2017
Extent and Intensity
1/1/0. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
Ing. Jaroslav Veselka, DiS. (seminar tutor)
Guaranteed by
Ing. Jaroslav Veselka, DiS.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná
Timetable of Seminar Groups
B_AFUc/cBRPH: each even Monday 12:15–12:59 E223, each even Monday 13:00–13:45 E223, J. Veselka
B_AFUc/pBRPH: each even Monday 10:30–11:14 E223, each even Monday 11:15–12:00 E223, J. Veselka
B_AFUc/vRPH: Sat 11. 11. 14:00–15:30 E225, 15:45–17:15 E225, Fri 1. 12. 14:00–15:30 E124, J. Veselka
Prerequisites
The requirement for the completion of this course is completion of the course B_UC_A2
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
.Learning outcomes of the course unit The aim of the course is to deepen the knowledge of the subjects B_UC_A1: Accounting A1 and B_UC_A2: Accounting A2 with an accent on accounting units - natural and legal persons, practically explaining the aspects of income tax of natural and legal persons, value added tax and tax management evidence by self-employed persons. Last but not least, knowledge will be applied in the preparation of income tax returns for natural and legal persons and value added tax.
Syllabus
1) Physical person - accounting unit 2) Legal entity - accounting unit 3) Accounting and tax aspects of tangible and intangible assets 4) Accounting and tax aspects of receivables in accounting 5) Fundamentals of tax records in self-employed persons 6) Basis of income tax natural persons 7) Compilation of income tax return for natural persons 8) Basics of corporate income tax 9) Compilation of tax return for corporation tax 10)Basics of value added tax 11)Compilation of value added tax return 12)Basics of Higher Accounting (Acquisitions, Mergers)
Literature
    required literature
  • • VANČUROVÁ, Alena; a kolektiv. Daňový systém ČR 2015 cvičebnice – komplet tří publikací a CD – ROMU, 1. vydání; 1. VOX a.s., 2015, 232 s., ISBN 978-80-87480-40-3.
  • • VANČUROVÁ, Alena; LÁCHOVÁ, Lenka. Daňový systém ČR 2014, 12. vydání; 1. VOX a.s., duben 2014, 391 s., ISBN 978-80-87480-23-
    recommended literature
  • • GALOČÍK, Svatopluk; PAIKERT Oto. DPH 2016 výklad s příklady, 12. vydání; GRADA Publishing, a.s., 2016, 416 s., ISBN 978-80-271-0034-7.
  • • MACHÁČEK, Ivan. Fyzické osoby a daň z příjmů 2012, 3. aktualizované a rozšířené vydání; Wolters Kluwer ČR, a.s., 2012, 304 s., ISBN 978-80-7357-711-7.
  • • PILAŘOVÁ, Ivana; PILÁTOVÁ, Jana. Účetní závěrka, základ daně, finanční analýza podnikatelských subjektů roku 2013 a upozornění na očekávané novinky v roce 2014, 6. vydání; 1. VOX a.s., říjen 2013, 200 s., ISBN 978-80-87480-20-6.
  • • SKÁLOVÁ, J. a kol. Účetní a daňové souvislosti zákona o obchodních korporacích. Praha: Wolters Kluwer, a.s., 2015, 176 s. ISBN 978-80-7478-971-7
  • • SKÁLOVÁ, J. Účetní a daňové souvislosti přeměn obchodních společností. 2., aktualizované vydání. Praha: Wolters Kluwer, a.s., 2015, 248 s. ISBN 978-80-7478-699-0
Teaching methods
Teaching methods:
- present study : lectures, seminars
- part-time study : controlled group consultations.
Assessment methods
Completed by : Credit

The condition of obtaining credit is:
a) active participation on seminars/consultations
- present study : min. 75%
- part time form of study: min. 50%
b) credit test - min. 70% of points
Test will include tasks in the scope and content of such similar tasks that were discussed at the seminars.
Students who fail a compulsory level of participation and ongoing obligations, will be awarded additional study requirements in the extent to demonstrate learning outcomes and acquired competencies necessary for successful completion of the course.
Language of instruction
Czech
Further Comments
The course can also be completed outside the examination period.
The course is also listed under the following terms Winter 2016, Winter 2018.
  • Enrolment Statistics (Winter 2017, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2017/B_AFUc