DDMZ206 Budgeting

Theatre Faculty
Winter 2014
Extent and Intensity
1/1/1. 1 credit(s). Type of Completion: z (credit).
Teacher(s)
MgA. Lucie Abou (lecturer)
Guaranteed by
doc. Mgr. Jan Kolegar
Theatre Management and Stage Technology Department – Dean’s Office – Theatre Faculty – Janáček Academy of Performing Arts
Supplier department: Theatre Management and Stage Technology Department – Dean’s Office – Theatre Faculty – Janáček Academy of Performing Arts
Prerequisites
EVER( DDML206 Budgeting )
Be undertaken previous study the following subjects: Macroeconomics, Microeconomics
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
The aim is mainly to strengthen and develop students' entrepreneurial approach with an emphasis on practical skills. In the winter semester, students will learn to focus on tax and accounting records, familiar with the specifics of self-employment and related tax and insurance issues. These findings will then be able to apply to future practice. In this course, students will solve the seminar tasks (processing tax der Wien, the calculation example, when choosing the form of accounting, tax returns). knowledge student has knowledge of accounting, principles of accounting, tax accounting principles Students understand the logic of duality, understands the logic of creation and functioning Account student knows the basic financial statements student means depreciation issue student has knowledge of the basics of entrepreneurship (founding trade, tax issues, mandatory payments) skills The student is able to keep tax records OSVČ The student is able to establish a business student can build tax return (individuals entrepreneur, student, employee other income) The student is able to interpret the information contained in the basic financial statements, can build Cash Flow eligibility student is capable of all the knowledge gained in the course used practically in processing class assignments
Syllabus
  • The aim is mainly to strengthen and develop students' entrepreneurial approach with an emphasis on practical skills. In the winter semester, students will learn to focus on tax and accounting records, familiar with the specifics of self-employment and related tax and insurance issues. These findings will then be able to apply to future practice. In this course, students will solve the seminar tasks (processing tax der Wien, the calculation example, when choosing the form of accounting, tax returns). knowledge student has knowledge of accounting, principles of accounting, tax accounting principles Students understand the logic of duality, understands the logic of creation and functioning Account student knows the basic financial statements student means depreciation issue student has knowledge of the basics of entrepreneurship (founding trade, tax issues, mandatory payments) skills The student is able to keep tax records OSVČ The student is able to establish a business student can build tax return (individuals entrepreneur, student, employee other income) The student is able to interpret the information contained in the basic financial statements, can build Cash Flow eligibility student is capable of all the knowledge gained in the course used practically in processing class assignments
Literature
    required literature
  • Landa, M., Polák, M.: Ekonomické řízení podniku, C. H. Beck. ISBN 978-80-251-1996-9. info
  • Petrlíková, B.: Nevýdělečné organizace a fyzické osoby účtují, ASPI, a. s., Praha 2006. info
  • Podhorský, J.: Účtování a vedení účetnictví v organizačních složkách státu, územně samosprávných celků a příspěvkových organizacích, POLYGON, Praha 2005. info
  • Preislerová, D.: Účetnictví pro střední školy, pro podnikatele, MC nakladatelství, Brno 2005. info
  • Rektořík, J. a kol.: Organizace neziskového sektoru, základy ekonomiky, teorie a řízení, EKOPRESS, s. r. o., Praha 2007. ISBN 978-80-86929-25-5. info
  • Rubáková, V.: Účetnictví pro úplné začátečníky 2009, Grada Publishing, a. s., Praha 2009. ISBN 978-80-247-2943-5. info
  • Rubáková, V.: Účetnictví pro úplné začátečníky 2009, Grada Publishing, a. s., Praha 2009. ISBN 978-80-247-2943-5. info
  • Sedláček, J.: Účetnictví pro manažery, Grada Publishing, a. s., Praha 2005. ISBN 80-247-1195-8. info
  • Synek, M. a kol.: Manažerská ekonomika, Grada Publishing, a. s., Praha 2007. ISBN 978-80-247-1992-4. info
  • Synek, M. a kol.: Podniková ekonomika, C. H. Beck, Praha 2006. ISBN 80-7179-892-4. info
  • Zákon č. 563/1991 Sb., o účetnictví ve znění pozdějších předpisů. info
  • Merlíčková Růžičková, R.: Neziskové organizace, vznik, účetnictví, daně, Anag 2013
  • Stuchlíková, H., Komrsková S.:Zdaňování neziskových organizací s příklady z praxe, Anag 2013
    recommended literature
  • Šelešovský, J. a kol. : Účetnictví, daně a financování organizací v neziskovém sektoru. ESF MU, Brno 1999. info
  • Zákon č. 586/1992 Sb., o daních z příjmů. info
  • Zákon č. 48/1997 Sb., o veřejném zdravotním pojištění
  • Šedivý, M., Medlíková, O.: Úspěšná nezisková organizace, 2. aktualizované vydání, Grada 2011
  • Zákon č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti
  • Zákon č.455/1991 Sb., o živnostenském podnikání
  • Zákon č. 89/2012 Sb., Občasnský zákoník
  • Zákon č. 345/2014 Sb., o státním rozpočtu České republiky
Teaching methods
Lectures, seminars, exercises
Assessment methods
The course is concluded by credit. Credit conditions are met at least 80% attendance and submission of all assigned class assignments.
Language of instruction
Czech
Follow-Up Courses
Further comments (probably available only in Czech)
Study Materials
Information on course enrolment limitations: Pro úspěšný zápis předmětu si zaregistrujte též odpovídající předmět v letním semestru (podle předpokladu "EVER")
The course is also listed under the following terms Winter 2015, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2014, recent)
  • Permalink: https://is.jamu.cz/course/difa/winter2014/DDMZ206