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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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Short-term financial assets. Bank loans and financial accommodations. Receivables and payables. Equity. Reserves. Revenues, expenses, accrued revenues and expenses. Operating and finance leases. Closing of accounting period. Auditing.
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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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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 financial assets short-term nature, receivables and liabilities, equity, revenues, expenses and accrued revenues and expenses).
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 as well as Accounting I.
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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 563/91 Sb. o účetnictví.
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Hemžská, A. Účetnictví. Studijní opora.. Pardubice, 2012.
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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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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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