Přístupnostní navigace
E-application
Search Search Close
Course detail
FP-UpfpoPAcad. year: 2015/2016
The course deals with the issue of business under the Trade Act, the Commercial Code, new Civil Code, the Law on Corporations, according to special items and related tax laws.1st Business, businessman, legal framework of business rules,2nd Introduction to Trades, trades division3rd business under other legislation4th Business Register - basic concepts, classification of legal persons5th limited company6th joint stock company, cooperative7th general partnership, limited partnership8th non-profit character actors 9th 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.10th 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.11th summary
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
Course curriculum
Work placements
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
Recommended literature
Classification of course in study plans
branch BAK-UAD , 1 year of study, winter semester, compulsory
Lecture
Teacher / Lecturer
Syllabus
Exercise