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Objectives and competences

• Learn how to use tax and accounting rules (self-employment, cultural and sports organizations) • Learn to calculate tax liability • Learn about tax procedures Cognitive/Intellectual skills: Students: • Synthesize different knowledge and procedures and are aware of importance of use of professional literature. • Can identify key aspects of problem from different points of view. Key/Transferable skills Students: • Upgrade the ability to become an autonomous learner. • Upgrade the ability of analytical thinking and to work in pairs and groups. • Further develop their communication skills in an effective manner to effectively and professionally communicate. Practical skills: • Student gets practical know-how of the use of professional principles and tax accounting rules ((self-employment, culturale and sports organizarions)

Content (Syllabus outline)

1. Definitions and review of accounting and taxation law 2. Accounting and taxation systems (self-employment, organization) 3. Accounting and taxation rules for non-profit organizations (cultural and sport activities) 4. Accounting and taxation rules for culture self-employed workers and athletes 5. Tax obligation and procedures 6. Accounting and tax ethics

Learning and teaching methods

- Class lectures - Case studies - Team work - Individual work

Intended learning outcomes - knowledge and understanding

Development of knowledge and understanding Students: • Learn to use tax and accounting rules for self-employment, organization in culture and sport • They are aware of ethical issues in a field of taxation

Readings

Obvezna študijska literatura (Compulsory textbooks): 1. Kokotec-Novak M. in Hauptman L. Davčno računovodstvo. Univerzitetna založba Univerze v Mariboru, Maribor, 2012 (izbrana poglavja). 2. Hauptman L. Davčno računovodstvo kulture in športne dejavnosti. Skripta za predavanja (v pripravi). Obštudijska dejavnost. Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor, 2022. 3. Hauptman L. Davčno računovodstvo kulture in športne dejavnosti. Gradivo za vaje (v pripravi). Obštudijska dejavnost. Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor, 2022. 4. Aktualna zakonodaja (Slovenski računovodski standardi, Zakon o davku od dohodkov pravnih oseb, Zakon o dohodnini, …).

Prerequisits

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  • izr. prof. dr. LIDIJA HAUPTMAN, univ. dipl. ekon.

  • Seminar work – project: 100

  • : 9
  • : 1
  • : 10
  • : 70

  • Slovenian
  • Slovenian