Course detail

Entrepreneurship natural and legal persons

FP-CPFPO-CZVAcad. year: 2016/2017

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 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
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

Czech

Number of ECTS credits

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 learn to navigate the law and apply it in specific cases. Students should prove to evaluate which form of business is a business plan for the better 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 CR, 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

The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on practical topics presented in lectures.

Assesment methods and criteria linked to learning outcomes

Provision of credit, participation in pre-determined exercises, meeting and presentation of seminar work and manage a credit test at the appropriate point level. Seminar work must be submitted according to the tutor. The presentation must be present for the whole team of authors. The test is made in writing and consists of test and open questions. At the discretion of the investigator can accede to oral dozkoušení. At the final assessment can be taken into account also the overall activity and work on exercises and lectures.

Course curriculum

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 Guild
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

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, is compulsory only in exercises in which the team will be present and which will write the midterm test.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Horzinková, E. Živnostenský zákon v praxi, Anag,8 aktualizované vydání
Zákon č. 455/1991 Sb. o živnostenském podnikání (živnostenský zákon), poslední platné znění zákona
Zákon č. 89/2012 Sb., občanský zákoník
Zákon č. 90/2012 Sb., o obchodních korporacích

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme BAK-CŽV lifelong learning

    branch BAK-UAD-CŽV , 2 year of study, winter semester, compulsory

Type of course unit

 

Lecture

16 hod., optionally

Teacher / Lecturer

JUDr. Ing. Jan Kopřiva, Ph.D.