Course syllabus OSDUT - Specialized Seminary - Tax and Accounting (FBE - Sklad PEF)


     ECTS syllabus          Syllabus          Timetable          


     Czech          English          


Course title: Specialized Seminary - Tax and Accounting
Semester: -- item not defined --
Course supervisor: Ing. Veronika Solilová, Ph.D.
Supervising department: Department of Accounting and Taxes (FBE)
Time allowance: full-time, 0/2 (hours of lectures per week / hours of seminars per week)
Prerequisites for registration: (Language in Business - English or Language in Business - English or English 1 or English K 1 or English 1, EI) and Financial Accounting I
Type of study: usual
Form of teaching: seminar
Mode of completion and credits: Fulfillment of requirements (2 credits)
 
Course objective:
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 content:
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.

 
Teaching methods and workload (hours of workload):
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
 
Key words:
none
 
Course completion:
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.
 
Course methods: There are 28 hours of seminars in the range of two hours per week. Furthermore, there is preparation of two presentations from the field of taxes and accounting during seminars.
 
Reading list:
Basic:
NERUDOVÁ, D. International taxation: textbook for the students of the study programs in English. 1st ed. Brno: Mendel Agricultural and Forestry University, 2007. 88 p. ISBN 978-80-7375-097-8.
European tax handbook 2011. Amsterdam: IBFD, 2011. 930 p. Global Tax series. ISBN 978-90-8722-093-8.
FRENDO, E. English for accounting. Oxford: Oxford University Press, 2007. 64 p. Oxford Business English. ISBN 978-0-19-457910-0.

Recommended:
VALOUCH, P. Accounting. 1st ed. Brno: Mendelova zemědělská a lesnická univerzita, 2005. 102 p. ISBN 80-7157-916-5.
NOBES, C. -- PARKER, R H. Comparative international accounting. 9th ed. Harlow, England: Financial Times, 2006. 576 p. ISBN 978-0-273-703570-.

Study plans:
B-EM-AFE Agriculture and food economics, full-time form, initial academic year WS 2009/2010
B-EM-AFE Agriculture and food economics, full-time form, initial academic year WS 2012/2013
B-EM-AFE Agriculture and food economics, full-time form, initial academic year WS 2015/2016
B-EM-AFE Agriculture and food economics, full-time form, initial academic year WS 2016/2017
B-EM-ME Economics and Management, full-time form, initial academic year SS 2017/2018
B-EPA-PA Public administration, full-time form, initial academic year WS 2018/2019
B-EPA-F Finances, full-time form, initial academic year WS 2018/2019
B-EM-TM Tourism Management, full-time form, initial academic year WS 2018/2019
B-EM-ME Economics and Management, full-time form, initial academic year WS 2018/2019
B-EM-TM Trade management, full-time form, initial academic year WS 2018/2019
B-EM-SE Social economics, full-time form, initial academic year WS 2018/2019
B-EM-ME Economics and Management, full-time form, initial academic year SS 2018/2019
B-EM-TM Tourism Management, full-time form, initial academic year WS 2019/2020
B-EM-TM Trade management, full-time form, initial academic year WS 2019/2020
B-EPA-F Finances, full-time form, initial academic year WS 2019/2020
B-EM-ME Economics and Management, full-time form, initial academic year WS 2019/2020
B-EM-SE Social economics, full-time form, initial academic year WS 2019/2020
 
Run in the period of: WS 2019/2020, WS 2018/2019, WS 2017/2018, WS 2016/2017, WS 2015/2016, SS 2014/2015   (and older)
Course tutor: Ing. Veronika Solilová, Ph.D. (supervisor)
Teaching language: English
Town: Brno


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

Type of output: