University of Pardubice
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for academic year 2016/2017
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Course: Introduction to Accounting

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Course title Introduction to Accounting
Course code UPEM/KZUC
Organizational form of instruction Lecture
Level of course Bachelor
Year of study 1
Semester Summer
Number of ECTS credits 3
Language of instruction Czech
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Sejkora František, Ing. Ph.D.
Course content
Aim, subject and function of accounting. Technique of double-entry accounting. Company information system and accounting users. Algorithm of accounting. Accounting as a balance system and process of harmonization. Required qualitative characteristics and objective principles of information recognition in financial documents. Objective identification of basic elements of financial documents. Value identification of basic elements of financial documents. Reflection of business cycle in accounting. Cash flow statement. Statement of changes in own capital. Income statement - statement of economic result. Balance-sheet - balance of assets and liabilities.

Learning activities and teaching methods
Monologic (reading, lecture, briefing), Skills training
Learning outcomes
The aim of the course is to acquaint the students with complex conception of content, importance and tasks of accounting in a company, based on the knowledge of accounting, its techniques and methodology.
Students will be able to understand concrete legal regulations of accounting in reference to general principles and methods. Furthermore, students will master basic techniques of double-entry accounting within contemporary observation of particular operation reflection in financial documents of a company. They will understand working with single parts of statement of balance as well as included information. Students will be able to present these pieces of knowledge at professional level.
Prerequisites
This course does not require previous special professional knowledge.

Assessment methods and criteria
Written examination

The completion of 2 correspondence tasks (within electronic course, at least 5 days before the second and third tutorial).
Recommended literature
  • http://www.principlesofaccounting.com/chapters.htm.
  • http://www.tutor2u.net/business/accounts/intro_accounting.htm.
  • 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.
  • Zákon 563/91 Sb. o účetnictví v platném znění.
  • IASC. Mezinárodní standardy účetního výkaznictví 2003. 1. vydání. Praha: HZ Praha, 2003.
  • IASC. Mezinárodní účetní standardy 2000. 1. vydání. Praha: HZ Praha, 2000.
  • KOVANICOVÁ, D. Abeceda účetních znalostí pro každého.
  • KRAFTOVÁ, I., MYŠKOVÁ, R., KEŘT, R.:. Základy účetnictví (pro kombinovanou formu studia). 3. vydání. Pardubice: Univerzita Pardubice, 2005.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2016) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2014) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Security Management in Enterprises (2015) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Informatics in Public Administration (2013) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2015) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2015) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Regional and Information Management (2014) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Economics and Operation in Enterprises (2013) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Informatics in Public Administration (2015) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2014) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Information and Security Systems (2013) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Economics and Operation in Enterprises (2016) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Informatics in Public Administration (2014) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Information and Security Systems (2015) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Information and Security Systems (2014) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2016) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2014) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2015) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Security Management in Enterprises (2014) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Security Management in Enterprises (2013) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2014) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2015) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Economics and Operation in Enterprises (2014) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2013) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Security Management in Enterprises (2016) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2013) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2013) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Regional and Information Management (2015) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Regional and Information Management (2013) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
University of Pardubice, date of update: 02.11.2024 23:51. Data created for academic year 2016/2017