Basic terms and legislation of single-entry accounting of an entrepreneur. Tax return. 1. Single-entry accounting (basic terms of single-entry accounting, differences between double-entry and single-entry accounting, overview of basic terms of single-entry accounting). 2. Single-entry accounting and its definition in the Income Tax Act (types of incomes of a natural person, definitions of payers and taxpayers. Provisions of the Income Tax Act relating to expenditures influencing the tax base and non-deductible expenditures. Capital income in single-entry accounting. Deductible expenditures, expenditures decreasing the tax base, tax relief). 3. Single-entry accounting and VAT (definition of terms of the value added tax ? place of taxable event, date of taxable event, responsibilities of value added tax payers, principles of circulation of value added tax in the national economy). 4. Single-entry accounting and the Road Tax Act (definition of terms of road tax, recording a motor vehicle in single-entry accounting and respective entrepreneur?s responsibilities. Reimbursement of travel costs, journey log, application of vehicle lump deduction in single-entry accounting and use of a car not registered as a business asset). 5. Single-entry accounting and the Tax Procedure Code and Act on Restrictions on Cash Payments. (Responsibilities of an entrepreneur who is not an accounting entity, deadlines, sanctions and other responsibilities according to the acts affecting single-entry accounting). 6. Records of liabilities and receivables (continuous records of liabilities and receivables throughout a calendar year, inventory of end-of-year liabilities and receivables, differences in records of liabilities and receivables in case of application of lump expenditures by a percentage of income in terms of their influence on the tax base). 7. Records of minor assets, stock and material (methods of recording stock, inventory cards, continuous and end-of-year stocktaking, deficit and surplus and their accounting in single-entry accounting in terms of their influence on the tax base). 8. Records of long-term assets (valuation of assets in single-entry accounting, application of expenditures through tax depreciation, accounting depreciation, even and accelerated depreciation ? methods of calculation, differences between repair and technical appreciation and methods of depreciation of technical appreciation). 9. Accruals and deferrals (leasing in single-entry accounting). 10. Salary and salary calculation (employer?s responsibilities with respect to other institutions, salary calculation, differences between work contracts, on-call contracts and full-time employment, taxpayer statement, tax reliefs and social and health insurance). 11. Closing single-entry accounting, inventory, partial tax bases, tax calculation. 12. Road tax return, value added tax return, income tax return of natural persons.
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The students will learn about single-entry accounting of an entrepreneur, basic terms and legislation applicable to single-entry accounting. Information about this course was translated to English within the project Internationalization of the Faculty of Physical Culture, Palacký University, Olomouc, No. CZ.1.07/2.2.00/28.0028, co-funded by the European Social Fund and the Government of the Czech Republic.
The student can explain basic terms of single-entry accounting and is capable of keeping single-entry accounting of a starting entrepreneur. The student is knowledgeable about the legislation applicable to income tax of natural persons, road tax and value added tax. The student has knowledge required for the establishment of a self-employed entity. The student can complete single-entry accounting documents and produce a financial statement and produce an income tax return of natural persons and road tax return. The student is knowledgeable about reimbursing travel costs, records of stock and legislation applicable to the business of natural persons.
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