LF:BOEO0422 Economy and Store Operation II - Course Information
BOEO0422 Economy and Store Operation II
Faculty of MedicineSpring 2010
- 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: Anna Petruželková - Timetable
- Mon 14:00–16:00 KOM 257
- Prerequisites (in Czech)
- BOEO0321 Economy and Store Operation I
- 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
- Optometry (programme LF, B-SZ)
- 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.
- Syllabus
- Accounting in ledgers in the course of an accounting period. Specification of expenses reducing the difference between costs and incomes. Balancing of books. Independent solution of a coherent example of keeping single-entry accounting. National health insurance in Czech Rep. Social security insurance and governmental social security benefit in Czech Rep. System of taxes in Czech Rep.: specification, basic terms and concepts. Value added tax. Excise duty tax and road tax. Real estate tax, Inheritance and gifts taxes, and real estate transfer tax. Income tax. Example of income tax calculation in connection with national health and social security insurances. Income tax statement for natural persons. Examination. Prerequisites for granting the course-unit credit: elaboration of a coherent example of keeping single-entry accounting. Credit test. Completion of the course: written and oral examination.
- Literature
- Zákon č. 563/1991 Sb., o účetnictví ve znění pozdějších novel
- Daňové zákony 2002 ( úplná znění platná v roce 2002)
- 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
- Teaching methods
- lectures, class discussion, theoretical preparation
- Assessment methods
- lecture, examination
- Language of instruction
- Czech
- Further Comments
- The course is taught annually.
- Listed among pre-requisites of other courses
- Enrolment Statistics (Spring 2010, recent)
- Permalink: https://is.muni.cz/course/med/spring2010/BOEO0422