XPX_IUDA Italské účetnictví a daňová pravidla

Faculty of Economics and Administration
Spring 2017
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Andrea Bruschi (lecturer)
Mgr. Bc. Barbora Němcová, MPIA (assistant)
Guaranteed by
Ing. Dagmar Špalková, Ph.D.
Faculty of Economics and Administration
Contact Person: Mgr. Bc. Barbora Němcová, MPIA
Supplier department: Faculty of Economics and Administration
Prerequisites
SOUHLAS
The course is open only to students who apply and are selected for the Becomes project. For more information about the project, please see www.econ.muni.cz/becomes.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25, only registered with preference (fields directly associated with the programme): 0/25
fields of study / plans the course is directly associated with
Course objectives (in Czech)
The course aims to deepen the understanding of the financial statements referring to the Italian standard, and is designed to explore the concepts, principles, and practises. The course will therefore highlight the Italian accounting GAAP, mainly focusing on the double entry book-keeping method. The course provides a general overview of the Italian tax and corporate system and its impact on the accounting principles. At the end of this course, students should be able to:
- use Italian economic terminology;
- record entries using Italian documents;
- read and understand Italian documentation that deals with accounting and tax matters;
- know the Italian tax system and exceptions that characterize the Italian accounting GAAP.
Syllabus (in Czech)
  • • Introducing to the Italian Financial Statements
  • • Italian Balance Sheet • Italian Profit & Loss Statement
  • • Double Entry Bookkeeping System
  • • Italian Accounting Types
  • • Italian Chart of Accounts
  • • Revenues
  • • Costs
  • • Assets & Liabilities evaluation
  • • Adjustment Entries
  • • Italian accounting & Tax Documentation
  • • Italian Taxpayers
  • • Withholding tax
  • • Italian VAT norms and exceptions
  • • Corporate & Personal Income Taxes
  • • Employees and Italian Social Security and Welfare Institutions
  • • Italian Economic terminology
Literature
    required literature
  • Supplementary materials: provided by the lecturer during the course required literature
    recommended literature
  • RYAN Bob, Finance and Accounting for Business, THOMSON ed. recommended literature
Teaching methods (in Czech)
The course is divided into 8 blocks and is taught as a combination of lectures and seminars. The seminars consists of practical exercises that allow students to work for an Italian company that provides accounting services. Furthermore the course hosts professional Chartered Accountants and Business Managers coming from Italy to present real cases and experiences in the Italian job market.
Assessment methods (in Czech)
There is a final written exam at the end of the semester. The exam comprises of the theoretical part as well as the practical part. Class attendance is compulsory (students can miss 2 blocks of lectures out of the 8 total, providing they do submit a written excuse beforehand). The classes are preparatory and fundamental to pass the exam. Any copying, recording or leaking of the test questions, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination.
Language of instruction
English
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Information on course enrolment limitations: Kurz je určen pouze pro studenty, kteří úspěšně absolvují výběrové řízení do projektu Becomes
Teacher's information
http://www.econ.muni.cz/becomes
The course is also listed under the following terms Spring 2015, Spring 2016, Autumn 2016.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2017/XPX_IUDA