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Lecturer(s)
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Honková Irena, Ing. Ph.D.
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Course content
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Objective, subject and function of accounting. Double-entry bookkeeping. Enterprise information system and accounting users. Accounting work algorithm. Accounting as a balance system and its harmonization process. Business cycle reflection in accounting. Cash Flow Statement. Statement of changes in equity. Profit and Loss Statement - Profit and Loss Statement. Balance sheet - balance of assets and liabilities.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Skills training
- Data/material collection
- 1 hour per semester
- Preparation for a credit (assessment)
- 23 hours per semester
- Home preparation for classes
- 30 hours per semester
- Participation in classes
- 6 hours per semester
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Learning outcomes
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The aim of the course is to acquire basic information and skills in accounting.
A student who has successfully completed the course can: to list legislative sources in accounting and explain the role of harmonization in accounting, explain the goal, subject, accounting function and accounting work algorithm explain the role of the accounting information system, define the basic elements in the financial statements, explain basic accounting principles. A student who has successfully completed the course can: post basic accounting cases in journal and spreadsheet to prepare a simplified financial statement The student who has successfully completed the course is able to: to include in their problem solving an account of their accounting context to communicate in a clear and convincing way to professionals and lay people information on the nature of professional issues and their own opinion on their solution.
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Prerequisites
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This course does not require previous special professional knowledge.
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Assessment methods and criteria
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Written examination
The participation in seminars is obligatory. Written test.
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Recommended literature
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Vyhláška 500/2002 Sb., kterou se provádějí některá ustanovení 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, Dana. Abeceda účetních znalostí pro každého. Praha: Bova Polygon, 2008. ISBN 978-80-7273-152-7.
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Kraftová, Ivana. Základy účetnictví : pro prezenční formu studia. Pardubice: Univerzita Pardubice, 2007. ISBN 978-80-7194-987-9.
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Sedláček J. a kol. Praktikum finančního účetnictví pro ekonomická, finanční a právní studia. Plzeň, 2016. ISBN 978-80-7380-609-5.
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