XPX_IUDA Italské účetnictví a daňová pravidla

Ekonomicko-správní fakulta
jaro 2017
Rozsah
2/2/0. 5 kr. Ukončení: zk.
Vyučující
Andrea Bruschi (přednášející)
Mgr. Bc. Barbora Němcová, MPIA (pomocník)
Garance
Ing. Dagmar Špalková, Ph.D.
Ekonomicko-správní fakulta
Kontaktní osoba: Mgr. Bc. Barbora Němcová, MPIA
Dodavatelské pracoviště: Ekonomicko-správní fakulta
Předpoklady
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.
Omezení zápisu do předmětu
Předmět je nabízen i studentům mimo mateřské obory.
Předmět si smí zapsat nejvýše 25 stud.
Momentální stav registrace a zápisu: zapsáno: 0/25, pouze zareg.: 0/25, pouze zareg. s předností (mateřské obory): 0/25
Jiné omezení: Kurz je určen pouze pro studenty, kteří úspěšně absolvují výběrové řízení do projektu Becomes
Mateřské obory/plány
Cíle předmětu
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.
Osnova
  • • 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
Literatura
    povinná literatura
  • Supplementary materials: provided by the lecturer during the course required literature
    doporučená literatura
  • RYAN Bob, Finance and Accounting for Business, THOMSON ed. recommended literature
Výukové metody
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.
Metody hodnocení
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.
Vyučovací jazyk
Angličtina
Informace učitele
http://www.econ.muni.cz/becomes

Lectures and seminars will take place on Fridays from 14:00 to 18:00 and Saturdays from 9:00 to 13:00 on the following dates:
- March 17-18;
- March 31-April 1;
- April 7-8;
- April 28-29.

The course will take place in the Becomes offices at Holandská 10, Brno 639 00.
Další komentáře
Studijní materiály
Předmět je vyučován každoročně.
Předmět je zařazen také v obdobích jaro 2015, jaro 2016, podzim 2016.
  • Statistika zápisu (nejnovější)
  • Permalink: https://is.muni.cz/predmet/econ/jaro2017/XPX_IUDA