Course syllabus OSDUT - Specialized Seminary - Tax and Accounting (FBE - WS 2014/2015)


     ECTS syllabus          Syllabus          Timetable          


     Czech          English          


Course code: OSDUT
Course title in language of instruction: Specialized Seminary - Tax and Accounting
Course title in Czech: Specialized Seminary - Tax and Accounting
Course title in English: Specialized Seminary - Tax and Accounting
Mode of completion and number of credits: Fulfillment of requirements (2 credits)
(1 ECTS credit = 28 hours of workload)
Mode of delivery/Timetabled classes: full-time, 0/2 (hours of lectures per week / hours of seminars per week)
Language of instruction: English
Level of course: bachelor
Semester: WS 2014/2015
Name of lecturer: Marian Dobranschi, Ph.D. (examiner, instructor, lecturer, tutor)
Ing. Veronika Solilová, Ph.D. (supervisor, tutor)
Prerequisites: (Language in Business - English or Language in Business - English or English 1 or English K 1 or English 1, EI) and Accounting
 
Aims of the course:
The aims of the course is to gain knowledge of the english terminology from the fiel of accounting and taxes. The student will receive, excercise and fix the english terminology from the field of taxes and accounting. After that he/she will be able to use this terminolgy in practice.
 
Course contents:
1.Basis of accounting (allowance 0/0)
 
a.The basis of finance accounting -- basic terms in the theory of accounting, the principles of balancing, the methodical instruments of accounting, opening and closing of accounts.
b.Legal framework and harmonization of accounting, EU directives.
c.Methods of double-entry bookkeeping with view to tangible fixed assets, intangible assets and inventory.
d.Accounting statements.
e.Internacional financial reporting standards.

2.Theory of taxation (allowance 0/0)
 
a.Classification of taxes and their genesis, general terms used in the field of taxation.
b.Czech Tax system -- basis principles of Property taxes, Value Added Tax, taxation of Excise Duties, taxation the incomes of natural person and legal entity.
c.Harmonization of direct and indirect tax system in EU.
d.International taxation -- double taxation agreements and methods of double taxation.

 
Learning outcomes and competences:
Generic competences:
 
-ability to apply knowledge
-ability to work in international context
-communication in second language
-professional knowledge
-skilled at utilizing and processing information

Specific competences:
 
-Ability to apply tax and accounting terminology in a foreign language
-Ability to professional orientation in english in the field of accounting and taxes, in their principles and applications
-Student is able to choose and used the suitable professional english terminology from the field of accounting and taxes
-Student is able to interpret and use information received of the professional english texts from the field of accounting and taxes
-The ability of professional explanation and definition in the field of accounting and taxes

Type of course unit: optional
Year of study: Not applicable - the subject could be chosen at anytime during the course of the programme.
Work placement: There is no compulsory work placement in the course unit.
Recommended study modules: -
 
Learning activities and study load (hours of study load):
Type of teaching methodDaily attendance
Direct teaching
     practice28 h
     consultation4 h
     public presentation (oral)2 h
Self-study
     preparation for exam14 h
     preparation of presentation8 h
Total56 h
 
Assessment methods:
The credit is realised in the form of written test whose duration is 30 minutes. The min. 50% success rate is required for fulfilling the test. The test verifies the practical knowledge of terminology in the field of taxation and accounting. The condition for admission to test is an oral presentation of two topics from the field of taxation and accounting in the range of 10-15 min.
 
Recommended reading:
TypeAuthorTitlePublished inPublisherYearISBN
RQNERUDOVÁ, D.International taxation: textbook for the students of the study programs in EnglishBrnoMendel Agricultural and Forestry University2007978-80-7375-097-8
RQEuropean tax handbook 2011AmsterdamIBFD2011978-90-8722-093-8
RQFRENDO, E.English for accountingOxfordOxford University Press2007978-0-19-457910-0
REVALOUCH, P.AccountingBrnoMendelova zemědělská a lesnická univerzita200580-7157-916-5
RENOBES, C. -- PARKER, R H.Comparative international accountingHarlow, EnglandFinancial Times2006978-0-273-703570-

RQrequired
RErecommended


Last modification made by Ing. Jiří Gruber on 06/27/2014.

Type of output: