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Lecturer(s)
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Jedlička Vít, Ing. Ph.D.
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Honková Irena, Ing. Ph.D.
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Slavíčková Jana, Ing. Ph.D.
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Course content
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Aims of financial accounting and its harmonisation. IASB framework for financial statements. Accounting principles and its application with the accent put on evaluation. Inventories. Long-term tangible assets. Intangible assets. Financial instruments - selected issues. Equity and selected aspects of its record. Liabilities, provisions and contingent liabilities. Income, expense, profit or loss. Operating segments. Effects of changes in exchange rates. Government grants. Leases. Interim financial reporting. Consolidated statements.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Methods of individual activities, Skills training
- Contact teaching
- 52 hours per semester
- Preparation for a credit (assessment)
- 8 hours per semester
- Home preparation for classes
- 35 hours per semester
- Preparation for an exam
- 55 hours per semester
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Learning outcomes
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The aim of the course is to acquaint the students with the picture of accounting at the contemporary level of its development. The accent is put on the ability to use accounting data in the company management, understand its information values recorded in financial statements in compliance with generally accepted accounting principles and conception of accounting according to IFRS.
Students will be able to use theoretical knowledge in the sphere of accounting as well as in all related spheres, furthermore, they will be able to compare the Czech accounting system with IFRS, know how to select appropriate methods in order to solve single accounting transactions, present its impact on specialists and laics and defend its solutions with adequate arguments.
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Prerequisites
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The course assumes basic knowledge of double entry bookkeeping.
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Assessment methods and criteria
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Written examination, Student performance assessment
Credit is awarded on the basis of assigned tasks. The exam is online. It examines the ability to solve selected problems of double-entry bookkeeping and the ability to comprehensively interpret a selected accounting case in context.
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Recommended literature
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České účetní standardy č. 001 - 023.
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Vyhláška 500/2002 Sb., kterou se provádějí některá usnesení zákona 563/1991 Sb., ve znění pozdějších předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví.
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Zákon 563/91 Sb. o účetnictví v platném znění.
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Kovanicová, D. Abeceda účetních znalostí pro každého. Praha: Polygon, 2012. ISBN 978-80-7273-169-5.
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