PrF:BV503K Accounting Law - Course Information

BV503K Accounting Law

Extent and Intensity

0/0/0. 6 credit(s). Type of Completion: k (colloquium).

Teacher(s)

prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Johan Schweigl, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
JUDr. Bc. Monika Ježková (assistant)

Guaranteed by

prof. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law

Timetable

Fri 23. 9. 15:05–16:35 208, 16:40–18:10 208, Fri 30. 9. 11:10–12:40 136, Fri 7. 10. 13:30–15:00 034, 15:05–16:35 034

Prerequisites

!OBOR(PR) && !PROGRAM(N-VS)
Basic knowledge of financial law and economics.

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 30 student(s).
Current registration and enrolment status: enrolled: 0/30, only registered: 0/30, only registered with preference (fields directly associated with the programme): 0/30

fields of study / plans the course is directly associated with

there are 13 fields of study the course is directly associated with, display

Course objectives

The aim of the subject is to gain a basic understanding of the rules of accountings, tax evidence, and other registration and statistical systems, as well as of the regulation of related professions. In the course there is demonstrated the relationship of taxes and accountings, or tax evidence, and explained the basic terms in this field. At the end of the course, students should be able to understand and explain the legal regulation of accountings and tax evidence and be able to apply it in practice. Student should be able to integrate this knowledge into other registration and statistical systems and related professions. Student should understand the relationship of accounting and taxation, and explain terms used in this branch.

Syllabus

• Concept, characteristics and sources of accounting law. Accountings, its genesis and development, legal regulations, accounting principles and units, the importance of accounting curricula, books, records and documents. Tax evidence, its concept, legal regulation, basic principles of operation. Tax counseling and status of tax advisers. Depreciation. Net wage calculation.

Literature

• Aktuální studijní materiály v IS MU.
• SEDLÁČEK, Jaroslav. Daňová evidence podnikatelů (Tax record of enterpreneurs). 7th ed. Praha: Grada Publishing, 2010, 128 pp. Účetnictví a daně. ISBN 978-80-247-3198-8. info
• ČERMÁKOVÁ, Hana and Jarmila RYBOVÁ. Účetnictví - shrnutí základů : pro maturanty, vysokoškoláky i podnikatele. 4. vyd. Ostrava: Mirago, 2010, 110 s. ISBN 9788086617404. info
• SEDLÁČEK, Jaroslav. Účetnictví podnikatelů (po vstupu do Evropské unie) (Accouting of enterpreneurs). Praha, 2004, 273 pp. ISBN 80-7179-859-2. info

Teaching methods

Theoretical courses and practical workshops involving the explanation of the accounting law, simple calculations.

Assessment methods

Written form: 10 questions (wages, depreciation, tax evidence, accountings) each evaluated 1-4; if 3 or more questions is evaluated 4, the final result is F. Grades are averaged and if the result is better than 4, student continues to oral part of the exam. Oral part: 2 questions verifying teoretical knowledge. If one question is evaluated F, the final result is F. The final grade is influenced by both writte and oral part of the exam.

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
Information on the extent and intensity of the course: 10 hod. přednášek za semestr / 10 hrs of lectures per semester.

• Enrolment Statistics (Autumn 2016, recent)
  
• Permalink: https://is.muni.cz/course/law/autumn2016/BV503K