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Lecturer(s)
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Košťálová Jana, doc. Ing. Ph.D.
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Tetřevová Liběna, prof. Ing. Ph.D.
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Course content
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The status, functions and basic structure of accounting. assets, liabilities and equity, balance sheet, Income Statement Accounting and the methodical attitude (account, Journal Enteries, documentation, chart of accounts) The concept of accounting in the Czech Republic (legislative framework of accounting). International accounting concept Control of accounting. Valuation of assets and liabilities Accounting for fixed assets (definition of fixed assets, acquisitions, depreciation and disposals of assets) Accounting forstocks (definition of stocks, accounting method A and B) Financial accounts (accounting of bank accounts, bank loans and short-term investments) Cost accounting. Accrued costs. Revenue accounging. Accrued revenues. Claims and Commitments accounting (long term and short term Commitments and Claims) Liability and equity accounting Tax system, accounting for various types of taxes Preparing of accounting books closing Accounting book closing and year end closing (Balance sheet, Profit and loss statement)
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book)
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Learning outcomes
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The aim of the subject is to inform students about the basis of financial accounting of entrepreneur and about principles and law system in accounting.
After finishing the subject the student is well informed about the field of financial accounting and they are able to use the information for economic activity of the company, making good decisions and suggest strategies in other entrepreneur's activities.
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Prerequisites
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Knowledge in mathematics and business economics and management on bachelor level is needed for study of the subject.
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Assessment methods and criteria
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Oral examination, Written examination
The examination in this subject is written and oral and is done in the winter semester. Student has to complete the written assignment.
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Recommended literature
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Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění platných předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví..
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Zákon č. 563/1991 Sb., o účetnictví, ve znění platných předpisů.
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Blehová, B.; Janoušková, J. Podvojné účetnictví v příkladech 2012. Praha: Grada, 2012.
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Dušek, J. Účetní uzávěrka a závěrka v přehledech. Praha: Grada, 2012.
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Dvořáková, D. Finanční účetnictví a výkaznictví podle mezinárodních standardů IFRS. Brno: BISBOOKS, 2011.
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Kovanicová,D. Abeceda účetních znalostí pro každého. Praha: Polygon, 2012.
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Skálová, J. Abeceda účetních znalostí pro každého. Praha: Polygon, 2012.
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