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Lecturer(s)
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Saglena Ondřej, Ing.
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Honková Irena, Ing. Ph.D.
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Myslivcová Kateřina, Ing. Ph.D.
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Course content
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Objective, subject, and accounting functions. The Technique of double-entry accounting. Business Information system and accounting users. The Algorithm of accounting work. Accounting as a balance-sheet system and a process of harmonisation. Reflection of the business cycle in accounting. Cash Flow Statement. Statement of changes in equity. Income Statement-economic result report. 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
- Home preparation for classes
- 10 hours per semester
- Participation in classes
- 26 hours per semester
- Preparation for a credit (assessment)
- 23 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 the field of accounting.
The Student who successfully completed the subject can: Enumerate legislative strands in the field of accounting and explain the role of harmonisation in accounting, Explain the objective, subject, functions of accounting and the algorithm of accounting work, Explain the role of the accounting information system, Define the basic elements in the financial statements; Explain the basic accounting principles. The Student who successfully completed the subject leads: Post basic accounting cases in journal and in tabular form Compile a simplified accounting statement The Student who successfully graduated the subject is able to: Account of their accounting context in the resolution of the problems Communicate clearly and convincingly to experts and layers information about the nature of the professional problems and their own opinion on their resolution.
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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 credit 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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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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