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

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Course title Company Accounting
Course code UPEM/PUCP
Organizational form of instruction Lecture + Tutorial
Level of course Bachelor
Year of study 2
Semester Winter
Number of ECTS credits 5
Language of instruction Czech
Status of course Optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Myšková Renáta, doc. Ing. et Ing. Ph.D.
  • Moravcová Jana, Ing. Ph.D.
  • Svoboda Petr, Ing.
  • Honková Irena, Ing. Ph.D.
  • Stříteský Daniel, Ing.
  • Jedlička Vít, Ing. Ph.D.
Course content
Legal regulations valid in the Czech Republic accounting, application of accounting principles and methods. Account statements and its structure - comparison according to legal form of economic subject. Long-term property - characteristic, accounting and registration. Short-term property (short-term assets) - characteristic, specificity in accounting of particular items, registration. Problem of accruing of costs and revenues, incomes and expenditures, own capital accounting. Foreign capital accounting (including reserves). Balancing and statement of balance.

Learning activities and teaching methods
Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Methods of individual activities
Learning outcomes
The aim of the course is to acquaint the students with the knowledge and skills of company accounting depending on its legal form, including statement of balance. Within the course students are introduced to problems of accounting of businessmen according to legal regulations valid in the Czech Republic. Students will be, further, acquainted with theoretical knowledge and practical experience in property and resources accounting as well as the property registration. Furthermore, the course deals with characteristic of account statements and its classification, even in further reference to legal form of economic subject.
A student masters the knowledge of accounting business and gains accounting skills.
Prerequisites
unspecified

Assessment methods and criteria
Oral examination, Written examination, Home assignment evaluation

The examination is granted upon attendance at seminars and passing the final written test.
Recommended literature
  • 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.
  • Zákon č. 563/1991Sb., o účetnictví, ve znění pozdějších předpisů.
  • KOVANICOVÁ, D.:. . Abeceda účetních znalostí pro každého. Praha: Polygon, 2004. ISBN 8072730983.
  • KOVANICOVÁ, D.:. Jak porozumět světovým, evropským, českým účetním výkazům. Praha: Bova Polygon, 2004. ISBN 8072730959.
  • MYŠKOVÁ, R.:. Dokladovost v účetnictví. Praha: ČZT, s.r.o., 2004. ISBN 8070843594.


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): Economics and Operation in Enterprises (2013) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2014) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2015) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Economics and Operation in Enterprises (2014) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Security Management in Enterprises (2015) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Economics and Operation in Enterprises (2016) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2013) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Security Management in Enterprises (2014) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2013) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2016) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2015) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Economics and Operation in Enterprises (2015) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Security Management in Enterprises (2013) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Security Management in Enterprises (2016) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2016) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2014) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
University of Pardubice, date of update: 02.11.2024 23:51. Data created for academic year 2016/2017