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Lecturer(s)
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Košťálová Jana, doc. Ing. Ph.D.
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Course content
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1. Basic principles and structure of financial accounting, assets, liabilities, revenues, costs, balance sheet, income statement. 2. Methodological elements of accounting (account, books, accounting records, documentation, chart of accounts, control mechanisms, valuation). 3. The concept of accounting system in the Czech Republic (legislative framework of Czech accounting for entrepreneurs), international accounting concept. 4. Accounting for fixed assets (definition of fixed assets, accounting for its acquisition, depreciation and disposal). 5. Inventory accounting (delineation and accounting for inventories in a manner A and B). 6. Financial accounts (accounting for bank accounts, bank loans and short-term financial assets). 7. Cost accounting and accruals. 8. Revenue Recognition and Revenue Recognition. 9. Accounting for long-term resources (accounting for equity and long-term liabilities). 10. Settlement relations (accounting for receivables and short-term liabilities). 11. Tax system, accounting of individual types of taxes. 12. Preparatory work on the accounts. 13. Financial Statements
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Skills training
- Home preparation for classes
- 12 hours per semester
- Preparation of a presentation (report)
- 12 hours per semester
- Preparation for a final test
- 12 hours per semester
- Data/material collection
- 10 hours per semester
- Preparation for an exam
- 26 hours per semester
- Contact teaching
- 52 hours per semester
- Writing a seminar paper
- 26 hours per semester
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Learning outcomes
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The aim of the subject is to explain to students the basic rules business financing, financial accounting and financial reporting in the range they be able to orientate in practice in issues related to accounting.
After completing the subject, the student has got the necessary knowledge of financial accounting and reporting for practise in the corporate environment.
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Prerequisites
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Knowledge and understanding of business economics and management
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Assessment methods and criteria
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Oral examination, Written examination, Home assignment evaluation, Presentation
The exam is written and oral. During the course the student prepares a semester work and presents a presentation from the area of financial accounting. The semester work and presentation will be taken into account during the exam.
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Recommended literature
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České účetní standardy pro účetní jednotky, které účtují podle vyhlášky č. 500/2002 Sb., v platném znění.
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Vyhláška č. 500/2002 Sb. pro účetní jednotky, které jsou podnikateli účtujícími v podvojném účetnictví.
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Zákon o daních z příjmů č. 586/1992 Sb., v platném znění.
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Zákon o účetnictví č. 563/1991 Sb., v platném znění.
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Dvořáková, D. Finanční účetnictví a výkaznictví podle mezinárodních standardů IFRS. 4. vyd. Brno: BizBooks, 2014.
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Košťálová, J. Finanční účetnictví. PPT prezentace dostupné v systému STAG. Univerzita Pardubice, 2017.
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Sedláček, J. a kol. Finanční účetnictví Postupy účtování. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2017.
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Skálová, J. a kol. Podvojné účetnictví 2017. Praha: Grada Publishing, 2017.
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