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Lecturer(s)
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Hinke Jana, Doc. Ing. Ph.D.
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Černá Marie, Ing. Ph.D.
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Course content
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1. Introduction. Legal forms of business. Records of business activities in the Czech Republic (real estate area). 2. Legal regulation of accounting in the Czech Republic. Accounting documents. Basic information about the balance sheet, its structure (definition of real estate, position of real estate in the financial statements and methods of their financing). 3. Insolvency and related problems. 4. Tax evidence (TE) - principles of TE, characteristics of real estate. 5. Accounting - principles of accounting (methodical elements of financial accounting), characteristics of real estate. 6. Non-current (long-term) assets in the double-entry bookkeeping system (classification, evaluation). 7. Basic operations (transactions) in the double-entry bookkeeping system (with emphasis on real estate). 8. Financial statements (with emphasis on real estate). 9. Introduction to the Czech tax system (basic information). 10. Real estate from the point of view of the Income Tax Act (personal income tax, corporate income tax). 11. Real estate from the point of view of the Property Tax Act. 12. Real estate from the point of view of the Value Added Tax Act. 13. Presentation of seminar work, evaluation. 14. Summary.
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Learning activities and teaching methods
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- Presentation preparation (report) (1-10)
- 3 hours per semester
- Contact hours
- 52 hours per semester
- Graduate study programme term essay (40-50)
- 40 hours per semester
- Preparation for an examination (30-60)
- 35 hours per semester
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| prerequisite |
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| Knowledge |
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| To use the basic knowledge of the functioning of the market economy with a focus on real estate business. |
| Skills |
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| To formulate basic principles of business activity systematically. To derive solutions from theoretical konwledges logically. |
| Competences |
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| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| To be able to explain the basic principles of keeping tax records. |
| To be able to explain the accounting system under the double-entry bookkeeping. |
| To be able to define tax period and tax rates for individual direct and indirect taxes. |
| Skills |
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| To be able to independently keep tax records in real estate business. |
| To be able to post basic accounting operations in the double-entry accounting system. |
| To be able to calculate the tax bases of direct and indirect taxes. |
| To be able to compile tax returns for basic taxes. |
| Competences |
|---|
| N/A |
| teaching methods |
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| Knowledge |
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| Practicum |
| Task-based study method |
| Multimedia supported teaching |
| Students' portfolio |
| Lecture with visual aids |
| Skills |
|---|
| Practicum |
| Task-based study method |
| Multimedia supported teaching |
| Students' portfolio |
| Lecture with visual aids |
| Competences |
|---|
| Practicum |
| Task-based study method |
| Multimedia supported teaching |
| Students' portfolio |
| Lecture with visual aids |
| assessment methods |
|---|
| Knowledge |
|---|
| Written exam |
| Seminar work |
| Group presentation at a seminar |
| Skills |
|---|
| Written exam |
| Seminar work |
| Group presentation at a seminar |
| Competences |
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| Written exam |
| Seminar work |
| Group presentation at a seminar |
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Recommended literature
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Daňové zákony v platném znění.
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Giachetto, Paul. The Corporate Income Tax Systems. UK: Nova Science Publishers, 2013. ISBN 9781626189805.
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Hejduková, Pavlína. Veřejné finance - teorie a praxe.. Praha: C. H. Beck, 2015. ISBN 978-80-7400-298-4.
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Hinke, Jana, Bárková, Dana. Účetnictví : principy a techniky. Praha: Grada publishing, a.s., 2017. ISBN 978-80-271-0331-7.
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Pelc, Vladimír. Daň z nabytí nemovitých věcí. Praha: Leges, 2017. ISBN 978-80-7502-190-8.
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Svátková, Slavomíra. Česká daňová soustava 2018. Praha: 1. VOX, 2018. ISBN 78-80-87480-64-9.
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Vančurová, Alena, Láchová, Lenka. Daňový systém ČR 2018. Praha: 1. VOX, 2018. ISBN 978-80-87480-63-2.
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