DDMZ206 Budgeting, Accounting

Theatre Faculty
Winter 2019
Extent and Intensity
1/1/1. 1 credit(s). Type of Completion: z (credit).
Teacher(s)
MgA. Lucie Abou (lecturer)
Guaranteed by
prof. MgA. Blanka 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
Timetable
Wed 10:15–11:45 305
Prerequisites
Students have to undertake the courses of Macroeconomics, Microeconomics, Introduction to Cultural Policy I, II in their previous study.
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. The aim of the subject is also application of knowledge in practice, especially in related subjects: Project Management in Culture, Independent Production, Organization of International Theater Festival.
Learning outcomes
Knowledge:
Student has knowledge of accounting, accounting principles, tax accounting principles,
student understands the logic of duality, understands the logic of the creation and functioning of the account,
student knows the basic financial statements,
the student understands basic depreciation problems,
the student has knowledge of the business fundamentals (establishment of a trade, tax issues, compulsory levy).

Skills:
The student is able to keep tax records,
the student can establish a trade,
the student can compile the tax return of a natural person (entrepreneur, student, employee with other income),
the student is able to interpret the information contained in the basic financial statements, he / she can compile balance sheet and cash flow.

Eligibility:
The student is able to apply all the knowledge gained in the subject in practice, and in practical tasks within related subjects.
Syllabus
  • 1. Introduction to Accounting (History, Principles, Bookkeeping, Users, Who Keeps Accounting, Accounting Documents)
  • 2. Tax Evidence, Principles of Tax Evidence, Cash Diary, Opening, Closing Book Accounts
  • 3. Establishment of a trade (how to establish, payment of social and health insurance)
  • 4. Self-employed - Which form of accounting to choose?
  • 5. Basic Financial Statements - Balance Sheet
  • 6. Basics of full-scale accounting - balance accounts, double-entry bookkeeping, guideline bookkeeping
  • 7. Synthetic and analytical accounts, closing date
  • 8. Depreciation of tangible and intangible fixed assets
  • 9. Basic Financial Statements - Profit and Loss Statement
  • 10. Basic Financial Statements - Cash Flow Statement
  • 11. Taxation of income from business and other self-employment and income from dependent activities (employment contracts, agreements on work done outside the employment relationship, royalties)
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
  • 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
  • Zákon č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti. 2018. info
  • zákon č. 455/1991 Sb., o živnostenském podnikání. 2017. info
  • Zákon č. 48/1997 Sb., o veřejném zdravotním pojištění. 2017. info
  • Zákon č. 89/1992 Sb., Občanský zákoník. 2014. info
  • MERLÍČKOVÁ RŮŽIČKOVÁ, Růžena. Neziskové organizace, vznik, účetnictví, daně. Anag, 2013. ISBN 978-80-7263-825-3. info
    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
  • STUCHLÍKOVÁ, Helena and Sofie KOMRSKOVÁ. Zdaňování neziskových organizací s příklady z praxe. Anag, 2013. ISBN 978-80-7263-774-4. info
  • ŠEDIVÝ, Marek and Olga MEDLÍKOVÁ. Úspěšná nezisková organizace, 2. aktualizované vydání. Grada, 2011. ISBN 978-80-247-4041-6. info
    not specified
  • Zákon č. 345/2014 Sb., o státním rozpočtu České republiky. 2014. info
Teaching methods
Lecture, seminar, practice, independent work of students. In the framework of the exercises, students will practice the acquired theory on practical examples (eg processing of tax records, calculation of the example in the choice of form of income reporting in tax records, processing of tax returns), on the basis of which students will acquire practical skills.
Assessment methods
The course is concluded by credit. Credit conditions are met at least 80% attendance and passing a written test.
Language of instruction
Czech
Follow-Up Courses
The course is also listed under the following terms Winter 2014, Winter 2015, Winter 2016, Winter 2017, Winter 2018, Winter 2020, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2019, recent)
  • Permalink: https://is.jamu.cz/course/difa/winter2019/DDMZ206