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Lecturer(s)
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Hyršlová Jaroslava, doc. Ing. Ph.D.
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Becková Helena, Ing. Ph.D.
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Course content
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Introduction to accounting, subject of accounting, accounting entity, accounting period, users of accounting information, accounting concepts and principles Balance sheet of the company Recording business transaction Chart of accounts Accounting for fixed assets (classification, measurement, purchase) Accounting for fixed assets (depreciation and amortization, discard) Accounting for inventories (perpetual system) Accounting for short-term financial assets and short-term bank loans Receivables and liabilities Closing of accounting period, closing the accounts
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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
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Learning outcomes
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Financial accounting is the information system that measures business activities, processes that information into report, and communicates the results to decision makers. It is the branch of accounting that focuses on information for external stakeholders. This subject is interested in the key product of accounting - the company´s financial statements (balance sheet, profit and loss account, statement of owner´s equity and statement of cash flows). The financial statements are the documents that report on a business in monetary amounts, providing information to help people make informed business decision. The objective of the subject is to inform students about regulating accounting, accounting concepts and principles and accounting for business transactions (in the area of assets and liabilities, revenues and expenses and economic results). Students will be able to recognize the impacts of their decisions on financial position of the organization and its economic results.
After passing this subject the students know basic of the financial accounting. Students will be able to: apply accounting concept and principles, use the accounting equation, analyse business transactions, prepare the financial statements, evaluate business performance.
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Prerequisites
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It's expected basic knowledge of business economics.
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Assessment methods and criteria
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Oral examination, Written examination
The student has to prove understanding of problems and he is able to account independently the simple accounting transaction in range this subject during the term and the final exam. Student will be able to recognize the impacts of their decisions on financial position of the organization and its economic results. The tutor communicates to students the particular specifications during the first week of the term.
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Recommended literature
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České účetní standardy pro podnikatele.
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Vyhláška č. 500/2002 Sb..
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Zákon č. 235/2004 Sb., o dani z přidané hodnoty.
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Zákon č. 563/1991 Sb., o účetnictví.
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Zákon č. 586/1992 Sb., o daních z příjmů.
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Klimtová E. Základy účetnictví I.. Pardubice, 2006.
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KOVANICOVÁ, D. Abeceda účetních znalostí pro každého.
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MÜLLEROVÁ L. Účetnictví podnikatelů: fyzické osoby, obchodní společnosti. Praha, 2005. ISBN 80-245-0868-5.
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