BOEO0422 Economy and Store Operation II

Faculty of Medicine
spring 2020
Extent and Intensity
2/0/0. 3 credit(s). Type of Completion: zk (examination).
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: Lenka Herníková
Supplier department: Department of Optometry and Orthoptics – Departments of Non-medical Branches – Faculty of Medicine
Timetable
Mon 14:00–15:50 KOM 257, except Mon 25. 5.
Prerequisites
BOEO0321 Economy and Store Operation I
BOEO0321
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
Students who successfully graduate from the subject of Economics and business management are familiar with basic theoretical and methodological findings from the fields of macroeconomics and microeconomics, they are able to make use of information about the business in their own entrepreneurial activities, they can keep tax and operational records, they can apply their knowledge of taxation system in business, they are familiar with health insurance and social security system and this knowledge serves as a foundation in related fields.
Learning outcomes
Students who successfully graduate from the subject of Economics and business management are familiar with basic theoretical and methodological findings from the fields of macroeconomics and microeconomics, they are able to make use of information about the business in their own entrepreneurial activities, they can keep tax and operational records, they can apply their knowledge of taxation system in business, they are familiar with health insurance and social security system and this knowledge serves as a foundation in related fields.
Syllabus
  • Tax records. Taxation system in the Czech Republic.(classification, basic taxation terms and concepts). Revenue tax and some selected property taxes. Value added tax, consumption taxes. Health insurance. Social security, pension and health insurance. Business ethics and etiquette.
Literature
  • Zákon č. 117/1995 Sb., o státní sociální podpoře , ve znění pozdějších předpisů
  • Zákon č. 48/1997 Sb., o veřejném zdravotním pojištění, ve znění pozdějších předpisů
  • Zákon č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti, ve znění pozdějších předpisů
  • Ptáčková, Vlasta: Průvodce podnikatele – Daňová evidence 2007 – 2008. 1. vyd. Praha :
  • 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
  • MARKOVÁ, Hana. Daňové zákony 2010 : úplná znění platná k 1.1.2010. 18. vyd. Praha: Grada, 2010, 278 s. ISBN 9788024732060. info
Teaching methods
lectures, class discussion, theoretical preparation
Assessment methods
lecture, examination
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Information on the extent and intensity of the course: 30.
Listed among pre-requisites of other courses
The course is also listed under the following terms Spring 2000, Spring 2001, Spring 2002, Spring 2003, Spring 2004, Spring 2005, Spring 2006, Spring 2007, Spring 2008, Spring 2009, Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, spring 2019, spring 2021, spring 2022, spring 2023, spring 2024, spring 2025.
  • Enrolment Statistics (spring 2020, recent)
  • Permalink: https://is.muni.cz/course/med/spring2020/BOEO0422