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Lecturer(s)
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Becková Helena, Ing. Ph.D.
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Course content
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Accounting system - significance and function of accounting, users of accounting information, financial and management accounting Legal regulations governing accounting in the Czech Republic (accounting entities, subject of accounting, accounting period), accounting principles and rules Financial statements and their structure - balance sheet, income statement, cash flow statement, statement of changes in equity Methodological elements of accounting, chart of accounts, list of accounts Accounting for fixed assets (definition, valuation, acquisition) Accounting for fixed assets (depreciation, disposal) Accounting for inventories (definition, valuation, method A and method B of inventory accounting) Accounting for cash and short-term financial assets Settlement relationships Accounting for equity Accounting for reserves and long-term liabilities Accounting for costs and revenues, accrual of costs, revenues, expenses, and income Closing the accounting period, financial 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
- Home preparation for classes
- 60 hours per semester
- Contact teaching
- 20 hours per semester
- Preparation for an exam
- 70 hours per semester
- Independent critical reading
- 30 hours per semester
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Learning outcomes
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The aim of the course is to provide students with basic knowledge and skills in business accounting, including the preparation of financial statements. Within the course, attention is focused on the basic legal regulation of accounting in the Czech Republic, the basic accounting principles and rules and the basic accounting operations in the field of assets and liabilities, costs, revenues and economic result.
After completing the course, the student is familiar with the basics of financial accounting, can work with accounts, accounting documents and prepare financial statements. He/she knows the most important accounting principles and rules, basic posting rules and orients himself/herself in legal regulations related to the issue. He/she can assess the economic performance of the company.
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Prerequisites
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Mastering the basics of business economics is assumed.
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Assessment methods and criteria
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Oral examination, Didactic test
The exam is determined in accordance with the Study and Examination Regulations of the University of Pardubice.
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Recommended literature
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České účetní standardy pro podnikatele.
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Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví, ve znění pozdějších předpisů.
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Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů.
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Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů.
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Novotný, Pavel. Účetnictví pro úplné začátečníky 2023. Praha: Grada Publishing, 2023. ISBN 978-80-271-3979-8.
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Skálová, Jana. Daně v účetnictví. Praha, 2022. ISBN 978-80-7676-344-9.
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Skálová, Jana. Podvojné účetnictví 2023. Praha: Grada Publishing, 2023. ISBN 978-80-271-3980-4.
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