BV503K Accounting Law

Faculty of Law
Autumn 2017
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)
Guaranteed by
JUDr. Johan Schweigl, 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 29. 9. 11:10–12:40 136, Fri 6. 10. 13:30–15:00 034, 15:05–16:35 034, Fri 24. 11. 8:00–9:30 208, 9:35–11:05 208
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.
The course is also listed under the following terms Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2017, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2017/BV503K