Course: Entrepreneur´s Tax Record Keeping

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Course title Entrepreneur´s Tax Record Keeping
Course code FIU/BADEP
Organizational form of instruction Lecture + Seminary
Level of course Bachelor
Year of study not specified
Semester Winter
Number of ECTS credits 4
Language of instruction English
Status of course Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • KOŠTUŘÍKOVÁ Ivana, Ing. Ph.D.
  • JANOUŠKOVÁ Jana, doc. Ing. Ph.D.
Course content
1. Legal framework for entrepreneur's tax records 2. Definition of natural persons allowed to keep tax records 3. Contents and form of tax records 4. Tax records of income and expenses 5. Tax records of receivables and liabilities 6. Tax records of fixed assets 7. Tax records of leased assets 8. Entrepreneur's tax records of inventory 9. Salary records 10. Other tax records 11. Example of tax records kept by an entrepreneur 12. Personal income tax return 13. Change of accounting systems and tax impacts

Learning activities and teaching methods
Skills demonstration, Seminar classes
  • unspecified - 13 hours per semester
  • unspecified - 30 hours per semester
  • unspecified - 60 hours per semester
  • unspecified - 13 hours per semester
Recommended literature
  • JANOUŠKOVÁ, J., VALICOVÁ, A. Entrepreneur´s Tax Records for full-time students. Karviná: SU OPF, 2012. ISBN 978-80-7248-745-5.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
School of Business Administration in Karvina Business Economics in Trade and Services (13) Economy 1 Winter