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Lecturer(s)
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Svoboda Ondřej, Ing. Ph.D.
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Honková Irena, Ing. Ph.D.
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Horčička Aleš, Ing.
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Course content
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Objective, subject and accounting functions. Double-entry bookkeeping technique. Enterprise information system and accounts users. Accounting work algorithm. Accounting as a balance system and its harmonization process. Required qualitative characteristics and principles of factual information about financial statements. Material identification of the essential elements of financial statements. Value of identifying the essential elements of financial statements. Reflection of the business cycle in the accounts. Cash Flow statement. Changes in Equity statement. Profit and loss - Pofit or Loss statement.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Skills training
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Learning outcomes
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The aim of the course is to create a comprehensive understanding of the content, significance and tasks in the accounting firm at the listeners, based on knowledge in the concept of accounting, its techniques and methodology.
The student will be able to understand the specific regulation of accounting in relation to the general principles and procedures. The students will be able to handle the basics of the art of double-entry bookkeeping, while a reflection of the perception of individual operations in the financial statements of the company. The student will be able to work with various components of accounts, read information contained therein, and present it to the non-trivial level.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Written examination, Student performance assessment, Discussion
The course is successfully completed by the test, which has a written form and the following issues can be involved: a) completing four tests during the semester (all must be processed, generally with minimal points gain 65) b) completing a written examination test (general, minimum margin profit = 65 points) In the case of a reprobation term it will take oral exam with a written solution of examples.
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Recommended literature
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Vyhláška 500/2002 Sb., kterou se provádějí některá ustanovení zákona 563/1991 Sb., ve znění pozdějších předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví..
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www.iasb.org..
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Zákon 563/91 Sb. o účetnictví v platném znění..
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KOVANICOVÁ, D. Abeceda účetních znalostí pro každého.
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KRAFTOVÁ, I.:. Základy účetnictví (pro prezenční formu studia). 3. upravené vydání. Pardubice: Univerzita Pardubice, 2007.. ISBN 978-80-7194-9.
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