Course detail

Business in Practice

FP-TppPAcad. year: 2012/2013

The course deals with the issue of business under the Trade Act, the Commercial Code, according to special items and related tax laws.

1. Business, businessman, legal framework of business rules,
2. Introduction to small business, division of businesses
3. Business according to other legislation
4. Business Register - basic concepts, classification of legal persons
5. Limited company
6. Joint-stock company, cooperative
7. General partnership, limited partnership
8. Non-profit character actors - foundations, endowment fund, civic associations, ops, etc.
9. Accounting and financial obligations of the business entity. Adjustment of accounting and tax accounting adjustment. Tax records according to § 7 of the Act on Income Tax.
10. Entrepreneur as a taxpayer. Registration and contribution obligations of the business entity. Specification work with legislation in taxes. The function of government in this area. Framework principles to determine tax liability for each tax system taxes the CR.
11. Summary

Language of instruction

Czech

Number of ECTS credits

4

Mode of study

Not applicable.

Guarantor

JUDr. Ing. Jan Kopřiva, Ph.D.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students will learn how to work with the law and the standards it downstream. They will learn to understand the law and apply it to specific cases. Students should prove to evaluate which form of business is better for business plan and why, from the perspective of the advantages and disadvantages of various forms of taxation, duties for the entrepreneur business plan, etc.

Prerequisites

Students must be aware of basic legislation of the Czech Republic, the elementary principles of accounting and the basic features of the tax system in the country.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Assesment methods and criteria linked to learning outcomes

Requirements for getting a credit are participation in pre-determined lectures, writing and presentation of semestral work and passing of a credit test at the appropriate point level. Semestral work must be submitted according to the tutor's instructions. The presentation must be presented by whole team of authors. The test is written and consists of open and closed questions. Student can be also tested by oral examination if lecturer decides so. Overall activity and work during the lectures can be taken into account at the final assessment.

Course curriculum

1. Business, businessman, legal framework of business rules,
2. Introduction to Trades, trades division
3. Business according to other legislation
4. Business Register - basic concepts, classification of legal persons
5. Limited company
6. Joint-stock company, cooperative
7. General partnership, limited partnership
8. Non-profit character actors - foundations, endowment fund, civic associations, ops, etc.
9. Accounting and financial obligations of the business entity. Adjustment of accounting and tax accounting adjustment. Tax records according to § 7 of the Act on Income Tax.
10. Entrepreneur as a taxpayer. Registration and contribution obligations of the business entity. Specification work with legislation in taxes. The function of government in this area. Framework principles to determine tax liability for each tax system taxes the CR.
11. Summary

Work placements

Not applicable.

Aims

The presentation and practice according to current business issues as trade law, the Commercial Code, under special legal subjects and related tax laws aim is to acquaint students with these rules, teach them to apply them in practice on specific forms of business, business plans and the specific calculations and get them with the necessary financial statements, tax returns and other necessary forms related to business.

Specification of controlled education, way of implementation and compensation for absences

Attendance at lectures and seminars is voluntary, compulsory is only in lectures where the team will be presented their semestral work and where will be given the midterm test.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Zákon č. 89/2012 Sb., občanský zákoník (CS)
Zákon č. 455/1991 Sb. o živnostenském podnikání (živnostenský zákon), poslední platné znění zákona (CS)
Horzinková, E. Živnostenský zákon v praxi, Anag,8 aktualizované vydání (CS)

Recommended literature

Not applicable.

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-MTK , 1 year of study, summer semester, compulsory

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

JUDr. Ing. Jan Kopřiva, Ph.D.

Syllabus

1st Business, businessman, legal framework of business rules,
2nd Introduction to Trades, trades division
3rd business under other legislation
4th Business Register - basic concepts, classification of legal persons
5th limited company
6th joint stock company, cooperative
7th general partnership, limited partnership
8th non-profit character actors - foundations, endowment fund, civic associations, ops, etc.
9th Accounting and financial obligations of the business entity.
10th Adjustment of accounting and tax accounting adjustment. Tax records according to § 7 of the Act on Income Tax.
11th Entrepreneur as a taxpayer.
12th Registration and contribution obligations of the business entity. Specification work with legislation in taxes. The function of government in this area. Framework principles to determine tax liability for each tax system taxes the CR.
13th summary

Exercise

26 hod., compulsory

Teacher / Lecturer

JUDr. Ing. Jan Kopřiva, Ph.D.

Syllabus

1st Introduction. The organization works in practice, the definition of requirements for credit. Introduction to content and thematic areas of practice. Individual students work. Discussion to clarify the assignment.
2nd Working with Trade Act
3-12 The following exercises will be devoted to topics seminar papers:
13th midterm test and the granting of credit