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Lecturer(s)
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Sejkora František, Ing. Ph.D.
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Course content
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Aim, subject and function of accounting. Technique of double-entry accounting. Company information system and accounting users. Algorithm of accounting. Accounting as a balance system and process of harmonization. Required qualitative characteristics and objective principles of information recognition in financial documents. Objective identification of basic elements of financial documents. Value identification of basic elements of financial documents. Reflection of business cycle in accounting. Cash flow statement. Statement of changes in equity. Profit and loss statement - statement of economic result. Balance-sheet - balance of assets and liabilities.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Skills training
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Learning outcomes
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The aim of the course is to acquaint the students with complex conception of content, importance and tasks of accounting in a company, based on the knowledge of accounting, its techniques and methodology.
Students will be able to understand concrete legal regulations of accounting in reference to general principles and methods. Furthermore, students will master basic techniques of double-entry accounting within contemporary observation of particular operation reflection in financial documents of a company. They will understand working with single parts of statement of balance as well as included information. Students will be able to present these pieces of knowledge at professional level.
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Prerequisites
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This course does not require previous special professional knowledge.
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Assessment methods and criteria
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Written examination
3 compulsory parts: - the first part: given seminar works (homeworks): submitted and accepted, - the second part: final written test, - the third part: attendance is compulsory (min. 75%).
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Recommended literature
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IASC. International Accounting standards 2000. London: IASC 2000.
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IASC. International Financial Reporting Standards 2003. London: IASC 2003.
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