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Lecturer(s)
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Course content
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Legal regulations governing accounting in the Czech Republic, application of accounting principles and methods. Long-term assets - characteristics, accounting, records. Current assets (current assets) - characteristics, accounting specifics for individual components (including adjustment items), records. The issue of accrual of costs and revenues, income and expenses. Equity accounting. Accounting for liabilities (including reserves). Closing the accounting books and drawing up 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, Skills training
- Participation in classes
- 8 hours per semester
- Preparation for a credit (assessment)
- 19 hours per semester
- Contact teaching
- 8 hours per semester
- Preparation for an exam
- 30 hours per semester
- Individual project
- 25 hours per semester
- Home preparation for classes
- 60 hours per semester
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Learning outcomes
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The aim of the subject is to acquire knowledge and skills in the field of accounting for business entities.
A student who has successfully completed the course can: - describe which areas are regulated by individual accounting regulations, - explain the scope and method of accounting and financial statement preparation, - explain methods of valuing assets and liabilities, - describe methods of recording assets and liabilities in accordance with legislative requirements, - distinguish individual accounting cases in connection with business activities, - close the accounting books and characterize the individual items of the balance sheet and profit and loss statement, - describe the data in the annex to the financial statements, A student who has successfully completed the course will be able to: - orient yourself in accounting regulations, - orient yourself in the accounting schedule, - recognize individual types of accounts and correctly compile accounting statements on this basis, - to account for all ordinary accounting cases related to the accounting of entrepreneurs in accordance with the applicable legislation, - recognize some fundamental errors in accounting and propose a way to eliminate them. A student who has successfully completed the course is able to: - understand tax and accounting contexts, - communicate information about the nature of professional problems and one's own opinion on their solution to experts and laymen in an understandable and convincing manner.
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Prerequisites
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The course assumes basic knowledge of double entry bookkeeping.
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Assessment methods and criteria
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Oral examination, Written examination, Student performance assessment, Discussion
Credit is awarded on the basis of assigned tasks. The exam is online. It examines the ability to solve selected problems of double-entry bookkeeping and the ability to comprehensively interpret a selected accounting case in context.
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Recommended literature
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České účetní standardy č. 001 - 023.
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Vyhláška 500/2002 Sb., kterou se provádějí některá usnesení zákona 563/1991 Sb., ve znění pozdějších předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví.
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Zákon 563/91 Sb. o účetnictví v platném znění.
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Kovanicová, D. Abeceda účetních znalostí pro každého. Praha: Polygon, 2012. ISBN 978-80-7273-169-5.
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