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Course info
UPEM / CZUC
:
Course description
Department/Unit / Abbreviation
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UPEM
/
CZUC
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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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Introduction to 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,
2
Cred.
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Type of completion
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Oral
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Type of completion
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Oral
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Time requirements
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Konzultace
6
[Hours/Semester]
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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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54 / -
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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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Winter semester
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Semester taught
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Winter 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 |
6
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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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UPEM/KZUC
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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
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XLS
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Course objectives:
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The aim of the course is to acquire basic information and skills in accounting.
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Requirements on student
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The participation in seminars is obligatory. Written test.
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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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Activities
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Fields of study
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Guarantors and lecturers
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Literature
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Basic:
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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Basic:
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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Basic:
Zákon 563/91 Sb. o účetnictví v platném znění.
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Recommended:
Kovanicová, Dana. Abeceda účetních znalostí pro každého. Praha: Bova Polygon, 2008. ISBN 978-80-7273-152-7.
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Recommended:
Kraftová, Ivana. Základy účetnictví : pro prezenční formu studia. Pardubice: Univerzita Pardubice, 2007. ISBN 978-80-7194-987-9.
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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Sběr materiálu
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1
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Účast na výuce
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6
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Domácí příprava na výuku
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30
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Příprava na zápočet
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23
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Total
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60
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Prerequisites - other information about course preconditions |
This course does not require previous special professional knowledge. |
Competences acquired |
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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Teaching methods |
- Monologic (reading, lecture, briefing)
- Skills training
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Assessment methods |
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