Lecturer(s)
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Otrusinová Milana, Ing. Ph.D.
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Szabó Filip, Ing.
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Látal Jan, Ing.
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Svitáková Bohumila, Ing. Ph.D.
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Kirschnerová Pavlína, Ing. Ph.D.
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Course content
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Introduction to Financial Accounting. Importance and the functions of Accounting. - Long-term tangible and intangible assets. Definition. Elements. Valuation. Acquisition of long-term assets. Depreciation. Disposal. - Inventory. Definition. Valuation. Acquisition of inventory. Consumption. Examples of booking. - Financial assets. Cash and cash equivalents. Definition. Examples of booking. Forms and resources of short-term financing. System of payments. - Receivables and Payables. Definition. Classification. Special forms. Examples of booking. - Equity. Definition. Changes in equity. Settlement/distribution of current year financial result. - Debts. Definition. Function of debts from the financial control point of view. Basic introduction to debts. Provisions. Costs and revenues. Accrual basis. Foreign exchange differences. Accrued and deferred costs and revenues. - Closing of accounts. Stock counts and booking of stock count results. EBT transformation to tax base. Deferred tax. Closing of books. Preparation of financial statements - balance sheet, income statement, notes to the statements. Table of movements of equity. - Accounting reform and specificity of state accounting.
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Learning activities and teaching methods
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Lecturing, Dialogic (Discussion, conversation, brainstorming), Methods for working with texts (Textbook, book)
- Participation in classes
- 52 hours per semester
- Home preparation for classes
- 25 hours per semester
- Preparation for course credit
- 30 hours per semester
- Preparation for examination
- 40 hours per semester
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prerequisite |
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Knowledge |
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Znalost předmětu Finanční účetnictví 1 |
Znalost předmětu Finanční účetnictví 1 |
Knowledge of the course Financial Accounting 1 |
Knowledge of the course Financial Accounting 1 |
learning outcomes |
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accounting principles, methods and principles of accounting operations |
accounting principles, methods and principles of accounting operations |
the subject matter of accounting, specifically the characteristics of all parts of assets, liabilities, expenses and income |
the subject matter of accounting, specifically the characteristics of all parts of assets, liabilities, expenses and income |
valuation of assets and liabilities |
valuation of assets and liabilities |
accruals |
accruals |
accounting closing operations |
accounting closing operations |
the balance sheet and profit and loss account in their entirety |
the balance sheet and profit and loss account in their entirety |
Skills |
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account for major accounting transactions, including accruals |
account for major accounting transactions, including accruals |
apply methods of valuation of assets and liabilities in accounting transactions |
apply methods of valuation of assets and liabilities in accounting transactions |
apply accounting thinking to analyse the effect of specific economic transactions on the balance sheet principle and the profit or loss |
apply accounting thinking to analyse the effect of specific economic transactions on the balance sheet principle and the profit or loss |
account for closing transactions |
account for closing transactions |
independently prepare a full balance sheet and profit and loss account |
independently prepare a full balance sheet and profit and loss account |
teaching methods |
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Knowledge |
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Methods for working with texts (Textbook, book) |
Lecturing |
Lecturing |
Dialogic (Discussion, conversation, brainstorming) |
Dialogic (Discussion, conversation, brainstorming) |
Methods for working with texts (Textbook, book) |
Analysis of a presentation |
Analysis of a presentation |
Monologic (Exposition, lecture, briefing) |
Monologic (Exposition, lecture, briefing) |
Practice exercises |
Practice exercises |
assessment methods |
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Grade (Using a grade system) |
Grade (Using a grade system) |
Written examination |
Written examination |
Recommended literature
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BŘEZINOVÁ, H. Rozumíme účetní závěrce podnikatelů. 2. vydání.. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-603-8.
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HRUŠKA, Vladimír. Účetní případy pro praxi 2022. Praha: Grada Publishing, 2022. ISBN 978-80-271-3596-7.
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Kolektiv autorů. Účetnictví podnikatelů 2022. Praha: Wolters Kluwer, 2022. ISBN 978-80-7676-351-7.
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KOVANICOVÁ, Dana. Abeceda účetních znalostí pro každého. Praha: Polygon, 2012. ISBN 978-80-7273-169-5.
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OTRUSINOVÁ, M., HÝBLOVÁ, E.,ŠTEKER, K. Základy účetnictví v příkladech. Studijní pomůcka pro distanční studium. Zlín: UTB ve Zlíně, 2009. ISBN 978-80-7318-795-8.
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SKÁLOVÁ, Jana a Anna SUKOVÁ a kol. Podvojné účetnictví 2022. Praha: Grada Publishing, 2022. ISBN 978-80-271-3595-0.
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Šteker, Karel a Milana Otrusinová. Jak číst účetní výkazy. Základy českého účetnictví a výkaznictví 3. aktualizované vydání. Paha:Grada, 2021.
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ŠTEKER, Karel, OTRUSINOVÁ, Milana, SVITÁKOVÁ, Bohumila a Zuzana CRHOVÁ. Příklady z finančního účetnictví I. Studijní pomůcka pro distanční studium. Zlín, 2016.
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