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Lecturer(s)
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Hyršlová Jaroslava, doc. Ing. Ph.D.
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Course content
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Introduction to accounting, financial accounting, management accounting, accounting and information system. Regulating accounting. Accounting concepts and principles. Accounting entity. Subject of accounting. Assets of the company (classification, liquidity). Total liabilities (equity, other sources). Measurement of assets and liabilities. Balance sheet as a financial statement. Revenues, expenses. Profit and loss. Profit and loss statement. Cash flows. Cash flow statement. Relationships among the financial statements. Recording business transaction. Accounting for fixed assets. Accounting for inventories.
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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 statement, 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 fixed assets and current assets - inventories). 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, 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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Hemžská, A. Účetnictví. Studijní opora.. Pardubice, 2012.
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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., ŠINDELÁŘ, M. Účetnictví podnikatelů v různých právních formách.. Praha, 2014.
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MÜLLEROVÁ L. Účetnictví podnikatelů: fyzické osoby, obchodní společnosti. Praha, 2005. ISBN 80-245-0868-5.
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RANDÁKOVÁ, M. a kol. Finanční účetnictví v České republice. Praha, 2015.
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RUBÁKOVÁ V. Praktické účetní případy. Praha 2010..
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STROUHAL, J. Oceňování v účetnictví. Praha, 2013.
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VAŠEK, L. a kol. Finanční účetnictví a výkaznictví. Praha, 2014.
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