Accounting

The course is suitable for complete beginners who have never encountered accounting, as well as for those who want to recall or refresh their previously acquired knowledge. The course is completed with computer practice, during which you will learn how to use the accounting program Pohoda. After the course you should be able to account independently.
Participants will receive a certificate of completion.


Course outline:

1. Introduction to accounting: The importance of accounting. Types of accounting systems. Accounting principles. Types of accounts. Double entry. Balance sheet. Profit and loss account. Archiving of documents.


2. Types of accounting documents: Accounting and tax documents. Document requirements. Archiving of documents.


3. Financial assets: Accounting for cash, current accounts and valuables. Accounting for short-term loans.


4. Stocks: Inventory valuation. Accounting for inventories under methods A and B. Inventory and accounting for the result of inventory.


5. Assets: Tangible and intangible fixed assets. Accounting for the acquisition, depreciation and disposal of assets. Types of depreciation and calculation of depreciation.


6. Receivables and payables: Accounting of invoices and advances, including the tax document for payment. Payroll calculation and accounting. Accounting for taxes and subsidies.


7. Costs and revenues in terms of tax deductibility: Accounting for costs and revenues and their tax deductibility under the Income Tax Act. Method of setting up analytical accounts.


8. Financial statements and closing: Closure of accounts. Calculation of economic result and income tax. Distribution of the economic result.


9. Accruals and contingent accounts.


10. Foreign currencies: Accounting for exchange differences on receivables, payables and cash.


11. Reserves and provisions: Types of reserves and their accounting. Which reserves are tax deductible. Types of provisions and their accounting. When a provision is tax deductible. When can a receivable be written off.


12. Leasing: Accounting for finance and operating leases. Correct accounting for zero instalments and prepayments.


13. Travel refunds: alculation and accounting of travel allowances in the conditions for the current year.


14. Practice on the computer: Invoice, cash and bank accounting in the accounting software Pohoda. Closing of accounts and calculation of profit and loss.

The accounting course has 2 variants:

1. Accounting without computer practice - the length of the course is 50 teaching hours.
   Classes are held twice a week. Total of 10 x 5 lessons. Minimum number of participants is 3, maximum 6.
   
   The price of the course is 6 500,--CZK + 21% VAT.



2. Accounting with computer practice - the length of the course is 60 teaching hours.
   Classes are held twice a week. 12 x 5 lessons in total. Minimum number of participants is 3, maximum 6.
   
   The price of the course is 7 500,--CZK + 21% VAT.

Course in classroom 6.11. - 5.12.2023. Classes will take place every Monday and Tuesday from 8:00 - 12:00.
The course will not take place on Monday 27.11 and an alternative date is set for Thursday 30.11.
See calendar.


Other options for completing the course:

Online course
Are the dates or times of the lessons inconvenient for you? You can take the entire course online from the comfort of your own home. You can arrange dates and times with the lecturer. The online course has fourteen two-hour lessons. There will be no computer-based accounting instruction during the online class. However, a demonstration of accounting in the accounting program Pohoda is possible.

1. Individual form


• One participant: price 9 800,--CZK + 21% VAT.


2. Group lessons


• Two participants: price 6 000,--CZK + 21% VAT.


• Three participants: price 4 000,--CZK + 21% VAT.

Individual lessons
Do the dates and times of the lessons not suit you? But do you need to take the course in person with the lecturer? Arrange an individual lesson. The lessons take place in the classroom at the times and dates you arrange. The price of the individual course is 22 500,--CZK + 21% VAT.

Tax Recordkeeping

Are you a sole trader and want to do your own bookkeeping? Or do you want to get an overview of how tax accounting works? We will teach you. This course is designed for those interested in gaining the comprehensive knowledge needed to keep their own tax records. Participants will receive a certificate of completion upon completion of the course.

Course outline:

1. Subject, purpose, form and content of tax recordkeeping: Kdo vede daňovou evidenci. Types of trades and the procedure for obtaining a trade licence.


2. Records of income and expenditure: Cash book. Division of income and expenses into tax and non-tax. Cash journal entries including practical examples.


3. Records of receivables and payables: Entry of invoices in the accounts receivable and payable ledger. Payment of invoices in the cash journal.


4. Fixed asset records: Entry in the cash journal. Calculation of depreciation. Translating depreciation into the tax return.


5. Payroll records: Payroll calculations and their recording in the cash diary.


6. VAT record keeping: VAT record keeping in the cash diary and calculation of the tax liability.


7. Adjustments before the closure of the revenue and expenditure journal: Control of the cash journal and its closure. Calculation of profit/loss.


8. Repetition, final example (assignment with real accounting documents).

Course tax recordkeeping - the length of the course is 15 teaching hours.
Classes are held twice a week. 3 x 5 lessons in total. Minimum number of participants is 3, maximum 6.

The price of the course is 2 500,--CZK + 21% VAT.


Course in classroom - please contact us to schedule a course.
See calendar and order form.


Other options for completing the course:

Online course
Are the dates or times of the lessons inconvenient for you? You can take the entire course online from the comfort of your own home. You can arrange dates and times with the lecturer. The online course has six two-hour lessons.

1. Individual form


• One participant: price 4 200,--CZK + 21% VAT.


2. Group lessons


• Two participants: price 3 000,--CZK + 21% VAT.


• Three participants: price 2 000,--CZK + 21% VAT.

Individual lessons
Do the dates and times of the lessons not suit you? But do you need to take the course in person with the lecturer? Arrange an individual lesson. The lessons take place in the classroom at the times and dates you arrange. The price of the individual course is 5 000,--CZK + 21% VAT.

Tax system

The course is intended for those who want to get acquainted with the current tax laws of the Czech Republic. You will learn how to correctly calculate the tax liability for individual taxes, fill in tax returns and also determine whether the relevant tax liability applies to you. Participants will receive a certificate of completion upon completion of the course.

Course outline:

1. Basic overview of the tax system: The importance of taxes. Basic tax concepts. Tax system.


2. Income Tax Act: Personal and corporate income tax (interpretation according to the law). Practical calculations of the tax amount. Completion of personal and corporate income tax returns.


3. VAT Act: Interpretation of the VAT Act. Practical examples of calculating the amount of VAT and completing VAT returns.


4. Road tax: Taxpayers. Who is not obliged to pay road tax. Practical examples of calculating the amount of road tax and completing the tax return.


5. Practical examples: Calculations of personal income tax, corporate income tax, VAT and road tax.

Course tax system - the length of the course is 30 teaching hours.
Classes are held twice a week. 6 x 5 lessons in total. Minimum number of participants is 3, maximum 6.

The price of the course is 4 000,--CZK + 21% VAT.


Course in classroom 11.12.2023 - 4.1.2024. Classes will take place every Monday and Tuesday from 8:00 - 12:00.
The course will be suspended after Tuesday 19.12 and will continue on Tuesday 2.1.2024 and will end on Thursday 4.1.2023.
See calendar.


Other options for completing the course:

Online course
Are the dates or times of the lessons inconvenient for you? You can take the entire course online from the comfort of your own home. You can arrange dates and times with the lecturer. The online course has eight two-hour lessons.

1. Individual form


• One participant: price 5 600,--CZK + 21% VAT.


2. Group lessons


• Two participants: price 3 000,--CZK + 21% VAT.


• Three participants: price 2 500,--CZK + 21% VAT.

Individual lessons
Do the dates and times of the lessons not suit you? But do you need to take the course in person with the lecturer? Arrange an individual lesson. The lessons take place in the classroom at the times and dates you arrange. The price of the individual course is 10 500,--CZK + 21% VAT.

Course for invoicers

This course is suitable for anyone who wants to be able to correctly issue an invoice, tax invoice or correction document. For those who want to be able to do accounting at the same time, we offer a variant with the basics of accounting.

Course outline:

1. Course for invoicers



1. Accounting documents: Types of documents, requirements of accounting and tax documents, practical examples on issuing documents.


2. Bonuses, discounts and rebates: Explanation of terms, examples of use.


3. Date of taxable supply.


4. Place of taxable supply.


5. Invoicing in foreign currency: Invoice details in foreign currency. Application of the exchange rate for conversion. When to issue an invoice with and without VAT.



2. Course for invoicers with the basics of accounting



1. Accounting documents: Types of documents, requirements of accounting and tax documents, practical examples on issuing documents.


2. Bonuses, discounts and rebates: Explanation of terms, examples of use.


3. Date of taxable supply.


4. Place of taxable supply.


5. Invoicing in foreign currency: Invoice details in foreign currency. Application of the exchange rate for conversion. When to issue an invoice with and without VAT.


6. Introduction to accounting: The importance of accounting. Types of accounting systems. Accounting principles. Types of accounts. Double entry. Balance sheet. Profit and loss account. Archiving of documents.


7. Financial assets: Accounting for cash, current accounts and valuables. Accounting for short-term loans.


8. Assets: Tangible and intangible fixed assets. Accounting for the acquisition, depreciation and disposal of assets. Types of depreciation and calculation of depreciation.


9. Receivables and payables: Accounting of invoices and advances, including the tax document for payment. Payroll calculation and accounting. Accounting for taxes and subsidies.

The course has 2 variants:

1. Course for invoicers - the length of the course is 6 teaching hours.
   Classes are held twice a week in 120-minute blocks. Total 3 x 120 minutes. Minimum number of participants is 3, maximum 6.
   The price of the course is 2 400,--CZK + 21% VAT.



2. Course for invoicers with the basics of accounting - the length of the course is 16 teaching hours.
   Classes are held twice a week in 120-minute blocks. Total 8 x 120 minutes. Minimum number of participants is 3, maximum 6.
   The price of the course is 6 400,--CZK + 21% VAT.

Course in classroom - please contact us to schedule a course.
See calendar and order form.


Other options for completing the course:

Online course
Are the dates or times of the lessons inconvenient for you? You can take the entire course online from the comfort of your own home. You can arrange dates and times with the lecturer. The online course has eight two-hour lessons.

1. Individual form


• One participant: price 5 600,--CZK + 21% VAT.


2. Group lessons


• Two participants: price 3 000,--CZK + 21% VAT.


• Three participants: price 2 500,--CZK + 21% VAT.

Individual lessons
Do the dates and times of the lessons not suit you? But do you need to take the course in person with the lecturer? Arrange an individual lesson. The lessons take place in the classroom at the times and dates you arrange. The price of the individual course is 10 500,--CZK + 21% VAT.

Payroll accounting

The course is suitable for beginners and those who want to refresh their knowledge of payroll issues. During the course, you will learn everything a payroll accountant needs to know in their work. Using practical examples, you will learn how to calculate wages, wage refunds and garnishments. The emphasis is on the practical part.

Course outline:

1. Labour law issues: Labour law. Types of employment relationships. Establishment, change and termination of the employment relationship. Particulars of an employment contract.


2. Working hours, holidays: Types of working time. Working time scheduling. Breaks at work. Types of leave. Conditions for taking leave.


3. Obstacles at work: Types of obstacles at work on the part of the employee and the employer.


4. Agreements outside the employment relationship: Agreement to perform work. Agreement on work activity.


5. Payroll calculation: Calculation of gross wages. Calculation of overtime, weekend, holiday and night work premiums. Calculation of net wages.


6. Payroll deductions: Types of precipitation. Calculation of enforcement deductions.


7. Compensation for illness: Difference between compensation for incapacity for work and sickness benefit. Calculation of the amount of compensation for incapacity for work. Specific examples of calculation (for child benefits and executions).


8. Annual billing: To whom the employer can make an annual settlement. Procedure for annual settlement. Application of deductions and discounts in the annual settlement.

Payroll accounting course - the length of the course is 20 teaching hours.
Classes are held twice a week. 4 x 5 lessons in total. Minimum number of participants is 3, maximum 6.
The price of the course is 3 000,--CZK + 21% VAT.


Course in classroom - please contact us to schedule a course.
See calendar and order form.


Other options for completing the course:

Online course
Are the dates or times of the lessons inconvenient for you? You can take the entire course online from the comfort of your own home. You can arrange dates and times with the lecturer. The online course has twelve 60-minute lessons.

1. Individual form


• One participant: price 4 000,--CZK + 21% VAT.


2. Group lessons


• Two participants: price 2 500,--CZK + 21% VAT.


• Three participants: price 1 500,--CZK + 21% VAT.

Individual lessons
Do the dates and times of the lessons not suit you? But do you need to take the course in person with the lecturer? Arrange an individual lesson. The lessons take place in the classroom at the times and dates you arrange. The price of the individual course is 9 000,--CZK + 21% VAT.