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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. Company finance, sources and forms of financing, records - accounting, interrelationship of financial accounting, managerial accounting and financial management 2. Basic principles and structure of financial accounting, assets, liabilities, revenues, costs, balance sheet, income statement, methodological elements of accounting 3. Accounting for fixed assets (defining fixed assets, accounting for their acquisition, depreciation and disposal). 4. Accounting for stocks (delineation and accounting of stocks according to A and B), financial accounts (accounting for bank accounts, bank loans and short-term financial assets). 5. Accounting for costs and accruals of costs. 6. Revenue accounting and revenue accrual. 7. Accounting for long-term resources (accounting for equity and long-term external resources). 8. Settlement relationships (accounting for receivables and short-term liabilities). 9. Tax system, accounting for individual types of taxes. 10. Preparatory work for the financial close. 11. Financial statements. 12. Concept of the accounting system in the Czech Republic (legislative framework of Czech accounting for entrepreneurs), international concept of accounting. 13. Student conference - presentation of seminar work, discussion.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Skills training
- Preparation of a presentation (report)
- 12 hours per semester
- Home preparation for classes
- 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, reporting and basic overview of finance for practice 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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Černohorský, J. Finance: od teorie k realitě. Praha, 2020. ISBN 978-80-271-2215-8.
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Kalouda, F. Finanční řízení podniku. Plzeň, 2019. ISBN 9788073807566.
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Košťálová Jana. Finanční účetnictví. PPT prezentace dostupné v systému STAG. Univerzita Pardubice. Pardubice. 2024.
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Skálová, J. a kol. Podvojné účetnictví 2023. Praha, 2023. ISBN 9788027139804.
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Skálová, J., Suková, A. a kol. Podvojné účetnictví 2022. 2022. ISBN 978-80-271-3595-0.
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