Course detail
Management Minimum
FEKT-XPOMAcad. year: 2012/2013
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
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 reading
Classification of course in study plans
- Programme ZRZT-J Bachelor's
branch J-ZRT , 2 year of study, winter semester, elective general
branch J-ZRT , 3 year of study, winter semester, elective general - Programme EECC Bc. Bachelor's
branch B-AMT , 3 year of study, winter semester, elective general
branch B-MET , 3 year of study, winter semester, elective general
branch B-TLI , 3 year of study, winter semester, elective general
branch B-SEE , 3 year of study, winter semester, elective general
branch B-EST , 3 year of study, winter semester, elective general
branch B-AMT , 2 year of study, winter semester, elective general
branch B-MET , 2 year of study, winter semester, elective general
branch B-TLI , 2 year of study, winter semester, elective general
branch B-SEE , 2 year of study, winter semester, elective general
branch B-EST , 2 year of study, winter semester, elective general - Programme EEKR-M Master's
branch M-BEI , 2 year of study, winter semester, elective general
branch M-MEL , 2 year of study, winter semester, elective general
branch M-KAM , 2 year of study, winter semester, elective general
branch M-SVE , 2 year of study, winter semester, elective general
branch M-EST , 2 year of study, winter semester, elective general
branch M-EVM , 2 year of study, winter semester, elective general
branch M-EEN , 2 year of study, winter semester, elective general
branch M-TIT , 2 year of study, winter semester, elective general - Programme EEKR-M Master's
branch M-EVM , 2 year of study, winter semester, elective general
branch M-EEN , 2 year of study, winter semester, elective general
branch M-TIT , 2 year of study, winter semester, elective general
branch M-BEI , 2 year of study, winter semester, elective general
branch M-EST , 2 year of study, winter semester, elective general
branch M-MEL , 2 year of study, winter semester, elective general
branch M-KAM , 2 year of study, winter semester, elective general
branch M-SVE , 2 year of study, winter semester, elective general - Programme EEKR-CZV lifelong learning
branch EE-FLE , 1 year of study, winter semester, elective general
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
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
Teacher / Lecturer
Syllabus
Start-up of firm (case study)
Examples of accounting.
Tax depreciation calculation.
Accounting statement (exercise)
Company value calculation (examples).