DDMZ206 Budgeting, Accounting

Theatre Faculty
Winter 2023
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 8:30–10:00 104
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
  • Zákon č. 563/1991 Sb., o účetnictví ve znění pozdějších předpisů. info
  • Zákon č. 586/1992 Sb., o daních z příjmů. info
  • KUNEŠ, Zdeněk a , a kol. DPH 2023 - výklad s příklady. Dotisk. Praha: Grada, 2023. ISBN 978-80-271-3983-5.
  • PILÁTOVÁ, ING., Jana; , a další a , a kol. Daňová evidence. Dotisk. Praha: Anag, 2023. ISBN 978-80-7554-356-1.
  • SYNEK, Miloslav a , a kol. Manažerská ekonomika. 5. Praha: Grada, 2011. ISBN 978-80-247-3494-1.
  • ÚZ 1525 Účetnictví veřejného sektoru. In: . Praha: Sagit, 2023. ISBN 978-80-7488-566-2.
  • MARKOVÁ, Hana. Daňové zákony 2023. Praha: Grada, 2023. ISBN 978-80-271-0023-1.
  • KRBEČKOVÁ, Marie a PLESNÍKOVÁ, Jindřiška. Jednoduché účetnictví. Dotisk. Praha: Anag, 2022. ISBN 978-80-7554-267-0.
  • ÚZ 1526 Rozpočet a financování územních samosprávných celků, organizačních složek státu, příspěvkových organizací a dalších institucí. Praha: Sagit, 2023. ISBN 978-80-7488-567-9. ISSN 978-80-7488-567-9.
  • ŠEDIVÝ, Marek a OLGA, Medlíková. Úspěšná nezisková organizace. 3. rozšířené. Praha: Grada, 2017. ISBN 978-80-271-0249-5.
  • NOVOTNÝ, Pavel. Účetnictví pro úplné začátečníky. Praha: Grada, 2023. ISBN 978-80-271-3979-8.
    recommended literature
  • SCHOLLEOVÁ, Hana. Podniková ekonomika: sbírka řešených otázek a příkladů. Praha: C.H.Beck, 2015. ISBN 978-80-7400-275-5.
  • MERLÍČKOVÁ RŮŽIČKOVÁ, Růžena. Neziskové organizace, vznik, účetnictví, daně. Anag, 2013. ISBN 978-80-7263-825-3. 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, passing continuous written tests and a final colloquium.
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 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2024.
  • Enrolment Statistics (Winter 2023, recent)
  • Permalink: https://is.jamu.cz/course/difa/winter2023/DDMZ206