BOEO0321 Economy and Store Operation I

Faculty of Medicine
Autumn 2008
Extent and Intensity
2/0/0. 2 credit(s). Type of Completion: z (credit).
Teacher(s)
Ing. Mlada Košťálová (lecturer), doc. MUDr. Svatopluk Synek, CSc. (deputy)
Guaranteed by
Ing. Mlada Košťálová
Department of Optometry and Orthoptics – Departments of Non-medical Branches – Faculty of Medicine
Contact Person: Anna Petruželková
Timetable
Mon 14:30–16:20 249
Prerequisites (in Czech)
BOMA0222c Mathematics II-p
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Making students acquainted with the basic economic terms and their application in business activity. Therefore, an inseparable part of the course is represented by providing students with information on forms of business activity, making them acquainted with the current functional model of single-entry bookkeeping and tax-based problems associated with business.
Syllabus
  • Economic theories I: basic terms and concepts (gross national product, production factors, supply and demand). Economic theories II: basic terms and concepts (expenses, revenues, calculation) Conducting business: organisational and legal forms of conducting business, business in accord with the Trade Licensing Act. Trading companies and cooperatives - basic characteristics. Syndicates outside the trading companies (silent partnerships, associations of natural persons). Business plan. The relationships of business entities to financial institutions: opening and keeping of a current account, payment transactions, credits and conditions for their granting, types and methods of interest calculation. Business accounting: Accounting Directives Act No. 563/1991 of the Coll. of Laws, basic terms and concepts (accounting documents, accounting entries, ledgers, safekeeping of accounting instruments, stocktaking and auditing). Assets and liabilities of an accounting entity. Single-entry bookkeeping (tax registration) I: specification and goals, ledgers and their requisites. Bookkeeping of accounting operations in the course of accounting periods. Granting of course-unit credits. Prerequisites for granting of the course-unit credit: preparing a business plan.
Literature
  • Daňové zákony 2002 ( úplná znění platná v roce 2002)
  • Zákon č. 563/1991 Sb., o účetnictví ve znění pozdějších novel
  • Ptáčková, V. Průvodce podnikatele 2001-2002 ( jednoduché účetnictví) Praha: Academia,2001
  • LINHART, Jan. Jednoduché účetnictví pro podnikatele 2002. 4. vyd. Praha: Grada, 2002, 100 s. ISBN 8024701596. info
Assessment methods
lecture, credit
Language of instruction
Czech
Further Comments
The course is taught annually.
Listed among pre-requisites of other courses
The course is also listed under the following terms Autumn 2000, Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2005, Autumn 2006, Autumn 2007, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, autumn 2018, autumn 2019, autumn 2020, autumn 2021, autumn 2022, autumn 2023, autumn 2024.
  • Enrolment Statistics (Autumn 2008, recent)
  • Permalink: https://is.muni.cz/course/med/autumn2008/BOEO0321