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Lecturer(s)
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Tučková Simona, Ing. Ph.D.
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Course content
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Subject and objectives of accounting, Czech legislation for entities operating in the public sector. Accounting principles and methods. Valuation of assets and liabilities. Accounting documentation - baseline chart of accounts, accounting schedule, accounting records, accounts and accounting records principles. Inventories and their accounting. Fixed assets and their accounting. Own resources and their accounting. Transfers, funds. Liabilities and their accounting. Reserves, provisions and accounting. Inventory of assets and liabilities and selected elements of financial statements. Financial statements of territorial self-governing units, state organizational units and contributory organizations. Review of management of public sector entities, financial control.
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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), Skills training
- Contact teaching
- 39 hours per semester
- Home preparation for classes
- 26 hours per semester
- Preparation for a credit (assessment)
- 12 hours per semester
- Preparation for an exam
- 43 hours per semester
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Learning outcomes
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The aim of the course is to acquire knowledge and partial skills in the field of accounting applied by entities operating in the public sector.
A student who has successfully completed the course can: to describe the structure of the Czech accounting legislation of public sector entities; explain basic accounting principles and methods, including valuation methods; characterize individual groups of accounting items in terms of their accounting; explain the link between the closing of accounts and the financial statements; describe the components of the financial statements of entities operating in the public sector. A student who has successfully completed the course will: understand the legal regulations governing accounting; using the format day book imply recognition of standard accounting transactions; explain the links between movements on individual accounts and the closing balance sheet and profit and loss statement. A student who has successfully completed the course is able to: include consideration of their ethical dimension in the solution of issues (in relation to creative accounting, the need for review and financial control); decide on the solution of the problem on the basis of the framework assignment and partly known context; communicate comprehensively and convincingly to professionals and laymen about the nature of professional problems and their own opinion on their solution.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Oral examination, Written examination, Student performance assessment
In the credit test, the student must obtain 60 % of achievable points. The examination is written with oral follow-up, the result of the credit will be taken into account.
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Recommended literature
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České účetni standardy 701-710.
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Vyhláška 270/2010 Sb., o inventarizaci majetku a závazků..
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Vyhláška 410/2009 Sb., kterou se provádějí některá ustanovení zákona 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, pro některé vybrané účetní jednotky..
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Zákon č. 563/1991 Sb., o účetnictví v platném znění.
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Zákon 320/2001 Sb., o finanční kontrole ve veřejné správě v platném znění.
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Zákon 420/2004 Sb., o přezkoumávání hospodaření územních samosprávných celků a dobrovolných svazků obcí v platném znění..
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