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


     Czech          English          


Course code:
OSDUT
Course title in Czech:
Specialized Seminary - Tax and Accounting
Course title in English:
Specialized Seminary - Tax and Accounting
Semester:
-- item not defined --
Mode of completion and number of credits:
Fulfillment of requirements (2 credits)
Mode of delivery and timetabled classes: full-time, 0/2 (hours of lectures per week / hours of seminars per week)
Level of course:
bachelor
Course type:
optional
Type of delivery:
usual
Mode of delivery for our mobility students abroad:
-- item not defined --
Language of instruction:
English
Course supervisor:
Ing. Veronika Solilová, Ph.D.
Course supervising department:
Faculty:
Faculty of Business and Economics
Teachers:
Prerequisites: (Language in Business - English or Language in Business - English or English 1 or English K 1 or English 1, EI) and Financial Accounting I
 
Timetable in this semester:
-- item not defined --
 
Aim of the course and learning outcomes:
The aims of the course is to gain knowledge of the english terminology from the field 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.

Learning activities and teaching methods:
Type of teaching method
Daily attendance
practice28 h
consultation
4 h
public presentation (oral)
2 h
preparation for exam14 h
preparation of presentation8 h
Total
56 h
 
Assessment methods:
The credit is realised in the form of written test whose duration is 30 minutes. The min. 60% 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.
 
Assessment criteria ratio:
Requirement type
Daily attendance
Total
0 %
 
Recomended reading and other learning resources:
Basic:
VALOUCH, P. Accounting. 1st ed. Brno: Mendelova zemědělská a lesnická univerzita, 2005. 102 p. ISBN 80-7157-916-5.
FRENDO, E. English for accounting. Oxford: Oxford University Press, 2007. 64 p. Oxford Business English. ISBN 978-0-19-457910-0.
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 2018. Amsterdam: IBFD, 1202 p. Global Tax Series. ISBN 978-90-8722-455-4.

Recommended:
SOLILOVÁ, V. The czech accounting and taxation: textbook for students of the study specialized seminary tax and accounting, and programs in English. 1st ed. Brno: Mendelova univerzita v Brně, 2013. 180 p. ISBN 978-80-7375-790-8.
NOBES, C. -- PARKER, R H. Comparative international accounting. 9th ed. Harlow, England: Financial Times, 2006. 576 p. ISBN 978-0-273-703570-.

Course listed in study plans for this semester:
Field of study B-EM-AFE Agriculture and food economics, full-time form, initial period WS 2009/2010
Field of study B-EM-AFE Agriculture and food economics, full-time form, initial period WS 2012/2013
Field of study B-EM-AFE Agriculture and food economics, full-time form, initial period WS 2015/2016
Field of study B-EM-AFE Agriculture and food economics, full-time form, initial period WS 2016/2017
Field of study B-EM-ME Economics and Management, full-time form, initial period SS 2018/2019
Field of study B-EM-TM Tourism Management, full-time form, initial period WS 2019/2020
Field of study B-EM-TM Trade management, full-time form, initial period WS 2019/2020
Field of study B-EPA-F Finances, full-time form, initial period WS 2019/2020
Field of study B-EM-ME Economics and Management, full-time form, initial period WS 2019/2020
Field of study B-EM-SE Social economics, full-time form, initial period WS 2019/2020
 
Course listed in previous semesters:
Teaching place:
Brno


Last modification made by Ing. Veronika Solilová, Ph.D. on 05/29/2020.

Type of output: