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Main menu for Browse IS/STAG
Courses found, count: 1
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Abbreviation unit / Course abbreviation |
Title |
Variant |
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KDMML
/
PUCEP
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Accounting
Show course
Accounting
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2023/2024
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Course info
KDMML / PUCEP
:
Course description
Department/Unit / Abbreviation
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KDMML
/
PUCEP
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Academic Year
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2023/2024
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Academic Year
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2023/2024
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Title
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Accounting
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Form of course completion
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Course-credit
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Form of course completion
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Course-credit
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Accredited / Credits
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Yes,
3
Cred.
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Type of completion
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Combined
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Type of completion
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Combined
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Time requirements
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Lecture
2
[HRS/WEEK]
Tutorial
2
[HRS/WEEK]
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Course credit prior to examination
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No
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Course credit prior to examination
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No
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Automatic acceptance of credit before examination
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No
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Included in study average
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NO
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Language of instruction
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Czech
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Occ/max
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Automatic acceptance of credit before examination
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No
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Summer semester
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0 / -
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0 / -
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0 / -
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Included in study average
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NO
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Winter semester
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0 / -
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0 / -
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0 / -
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Repeated registration
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NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Summer semester
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Semester taught
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Summer semester
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Minimum (B + C) students
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not determined
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Optional course |
Yes
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Optional course
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Yes
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Language of instruction
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Czech
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Internship duration
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0
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No. of hours of on-premise lessons |
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Evaluation scale |
S|N |
Periodicity |
každý rok
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Periodicita upřesnění |
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Fundamental theoretical course |
No
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Fundamental course |
No
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Fundamental theoretical course |
No
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Evaluation scale |
S|N |
Substituted course
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KDMML/PUCTP
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Preclusive courses
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N/A
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Prerequisite courses
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N/A
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Informally recommended courses
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N/A
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Courses depending on this Course
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N/A
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Histogram of students' grades over the years:
Graphic PNG
,
XLS
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Course objectives:
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Financial accounting is the information system that measures business activities, processes that information into report, and communicates the results to decision makers. It is the branch of accounting that focuses on information for external stakeholders. This subject is interested in the key product of accounting - the company´s financial statements (balance sheet, profit and loss account, statement of owner´s equity and statement of cash flows). The financial statements are the documents that report on a business in monetary amounts, providing information to help people make informed business decision. The objective of the subject is to inform students about regulating accounting, accounting concepts and principles and accounting for business transactions (in the area of assets and liabilities, revenues and expenses and economic results). Students will be able to recognize the impacts of their decisions on financial position of the organization and its economic results.
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Requirements on student
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The student has to prove understanding of problems and he is able to account independently the simple accounting transaction in range this subject during the term and the final exam. Student will be able to recognize the impacts of their decisions on financial position of the organization and its economic results. The tutor communicates to students the particular specifications during the first week of the term.
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Content
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Introduction to accounting, subject of accounting, accounting entity, accounting period, users of accounting information, accounting concepts and principles
Balance sheet of the company
Recording business transaction
Chart of accounts
Accounting for fixed assets (classification, measurement, purchase)
Accounting for fixed assets (depreciation and amortization, discard)
Accounting for inventories (perpetual system)
Accounting for short-term financial assets and short-term bank loans
Receivables and liabilities
Closing of accounting period, closing the accounts
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Activities
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Fields of study
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Guarantors and lecturers
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-
Guarantors:
Ing. Helena Becková, Ph.D. (50%),
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Lecturer:
Ing. Helena Becková, Ph.D. (100%),
Ing. Dana Sommerauerová, Ph.D. (100%),
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Tutorial lecturer:
Ing. Helena Becková, Ph.D. (100%),
Ing. Michaela Postupová Novotná (100%),
Ing. Dana Sommerauerová, Ph.D. (100%),
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Literature
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Basic:
KOVANICOVÁ, D. Abeceda účetních znalostí pro každého.
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Basic:
České účetní standardy pro podnikatele.
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Basic:
RANDÁKOVÁ, M. a kol. Finanční účetnictví v České republice. Praha, 2015.
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Basic:
Hemžská, A. Účetnictví. Studijní opora.. Pardubice, 2012.
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Basic:
Vyhláška č. 500/2002 Sb..
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Basic:
Zákon č. 563/1991 Sb., o účetnictví.
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Recommended:
VAŠEK, L. a kol. Finanční účetnictví a výkaznictví. Praha, 2014.
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Recommended:
Strouhal, Jiří. Oceňování v účetnictví. Praha: Wolters Kluwer Česká republika, 2013. ISBN 978-80-7478-366-1.
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Recommended:
MÜLLEROVÁ L. Účetnictví podnikatelů: fyzické osoby, obchodní společnosti. Praha, 2005. ISBN 80-245-0868-5.
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Prerequisites - other information about course preconditions |
It's expected basic knowledge of business economics. |
Competences acquired |
After passing this subject the students know basic of the financial accounting. Students will be able to: apply accounting concept and principles, use the accounting equation, analyse business transactions, prepare the financial statements, evaluate business performance. |
Teaching methods |
- Monologic (reading, lecture, briefing)
- Dialogic (discussion, interview, brainstorming)
- Methods of individual activities
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Assessment methods |
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