Course detail

Management Minimum

FEKT-CPOMAcad. year: 2017/2018

The Czech legal business law, an entrepreneur and corporate bodies according to the Czech legal norms. The Czech tax system, accountancy and managerial accountancy, the fundamentals of double-entry bookkeeping, accounting statements and their interconnection, related law. Time value of money.

Language of instruction

English

Number of ECTS credits

4

Mode of study

Not applicable.

Guarantor

doc. Ing. Pavel Legát, CSc.

Department

Department of Microelectronics (UMEL)

Learning outcomes of the course unit

Orientation in the start-up and dissolution of firms in the Czech republic. The fundamentals of tax law ČR and accountancy. Relationship between accountancy and taxes. Work with the terms present and future value.

Prerequisites

The subject knowledge on the secondary school level is required.

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 completion of a course are specified by a regulation issued by the lecturer responsible for the course and updated for every.

Course curriculum

Not applicable.

Work placements

Not applicable.

Aims

To acquaint with the necessary fundamentals in the Czech business law, with the fundamentals of taxes and double-entry bookkeeping. It aims to point out that there are differences between tax accountancy and managerial accountancy. Learn students to work with the time value of money.

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

The content and forms of instruction in the evaluated course are specified by a regulation issued by the lecturer responsible for the course and updated for every academic year.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Daňové zákony ČR, Živnostenský zákon, Obchodní zákoník - na úvodní přednášce budou sděleny odkazy, kde je možno najít potřebné a užitečné informace k probírané problematice na Internetu.
LEGÁT, P. Podnikatelské minimum. Skripta FEKT VUT. ISBN MEL 123

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme EECC Bc. Bachelor's

    branch BC-MET , 1 year of study, winter semester, elective general
    branch BC-MET , 3 year of study, winter semester, elective general
    branch BC-TLI , 1 year of study, winter semester, elective general
    branch BC-TLI , 3 year of study, winter semester, elective general
    branch BC-SEE , 1 year of study, winter semester, elective general
    branch BC-SEE , 3 year of study, winter semester, elective general
    branch BC-AMT , 1 year of study, winter semester, elective general
    branch BC-AMT , 3 year of study, winter semester, elective general
    branch BC-EST , 1 year of study, winter semester, elective general
    branch BC-EST , 3 year of study, winter semester, elective general

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

doc. Ing. Pavel Legát, CSc.

Syllabus

Preliminary lecture (content of course, updating of the educational literature).
The Czech business law.
The Czech trade laws and regulations.
Corporate bodies according the Czech legal norms, commercial code.
Trading partnership in the Czech according commercial code.
Fundamentals of bookkeeping.
Balance sheet, assets and liabilities.
Basic terms of bookkeeping.
Basic terms of bookkeeping (income, expenses, costs, revenues, depreciation, accumulated depreciation).
Fundamentals of bookkeeping in the manufacturing and business firms.
Profit and loss account (interpretation of economic results and relationship with balance sheet).
Methods for assessment of firms, relationship with accounting statement.
Important aspects of relationship betwen tax rules and account rules. Closing discussion.

Fundamentals seminar

26 hod., compulsory

Teacher / Lecturer

doc. Ing. Pavel Legát, CSc.

Syllabus

Practical training according the actual legal state.
Start-up of firm (case study)
Examples of accounting.
Tax depreciation calculation.
Accounting statement (exercise)
Company value calculation (examples).