Czech

Not applicable.

Institute of Structural Economics and Management (EKR)

Knowledge about accounting and taxation issues related to possibilities of tax optimalization.

Knowledge of financing, basic knowledge of tax issues (especially income tax and value added tax), knowledge of cost division from various poits of view and knowledge of fundametals of internal organisation structure.

Not applicable.

Not applicable.

Requirements for successful completion of the subject are specified by guarantor’s regulation updated for every academic year.

1. Financial accounting, internal accounting, management accounting. Exact definition of particular caregories. Users of particular accounting types, quality of outputs.
2. Division of costs and returns in firm. Ability to observe costs and returns in particular types of accounting.
3. Purpuse of internal accounting, generation of IA structure. Ways of IA realisatios.
4. Setting of internal prices. Simple example of connection of internal and financial accounting.
5. Internal directions, their purpose and content in connection with internal accounting. Connection of internal accounting to firm’s organisation structure.
6. Connection of IA to calculations (preliminary and resulting). Purpose of this division for financial and cost management. Connection of internal and management accounting.
7. Internal bank. Connection of internal accounting and financial plans. Presumptions for foundation of internal accounting. Summary. Proposals of IA models in construction production firm.
8. Introduction. Evidence for tax purposes. Evidence system of VAT in connection with tax return.
9. Tax optimalisation in connection with VAT – domestic tax exemptions. VAT in civil engineering issues.
10. Income tax. Taxable and untaxable expenses of long-term property. Relations to employees. Travelling costs.
11. Rental costs, financial and operative leasing in connection with taxation issues. Outstanding debts. Reserves and adjusting items. Reserves law.
12. Financial costs. Other untaxable costs. Revenues liable to tax, tax-free revenues.
13. Transformation of economic output based on income tax. Summarising example.

Not applicable.

To expand knowledge about accounting and taxation issues related to possibilities of tax optimalization. To offer quality inputs for internal management and financial management of construction firm.

Extent and forms are specified by guarantor’s regulation updated for every academic year.

Not applicable.

Not applicable.

DRURY, Colin: Management & Costs Accounting. 5th Edition. London, Business Press, Thomson Learning, 2004. [ISBN 9781844807031] (EN)
FIBÍROVÁ, Jana a ŠOLJAKOVÁ, Libuše a WAGNER, Jaroslav: Nákladové účetnictví (manažerské účetnictví I). Praha: Oeconomica, 2004. ISBN 80-245-0746-3. (CS)
Král, Bohumil: Manažerské účetnictví. ASPI, 2007. ISBN 978-80-7357-299-0. (CS)
SYNEK, Miloslav: Manažerská ekonomika. Praha: Grada, 2003. ISBN 80-247-0515-x. (CS)
Účetní a daňové předpisy, zejména zák.č.563/91Sb., o účetnictví, č.586/92 Sb., o daních z příjmů, 588/92 Sb. o dani z přidané hodnoty. 0. (CS)
WÖHE, Günter a KISLINGEROVÁ, Eva: Úvod do podnikového hospodářství. Praha: C.H. Beck, 2007. ISBN 978-80-7179-897-2. (CS)

Not applicable.