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Lecturer(s)
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Paseková Marie, doc. Ing. Ph.D.
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Sklenár Roman, Ing. Ph.D.
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Course content
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Overview of Accounting (Users of financial statements, company's assets and capital) Structure - classification of assets and liabilities. Circulation of current assets Methodological elements of accounting Accounting principles Financial Assets (current liquid assets) Inventories Fixed assets Receivables and Liabilities (Payables) Expenses and Revenues Financial statement
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Learning activities and teaching methods
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Lecturing, Monologic (Exposition, lecture, briefing), Methods for working with texts (Textbook, book), Methods for written tasks (e.g. comprehensive exams, written tests), Practice exercises
- Preparation for course credit
- 12 hours per semester
- Preparation for examination
- 20 hours per semester
- Home preparation for classes
- 62 hours per semester
- Participation in classes
- 56 hours per semester
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| prerequisite |
|---|
| Knowledge |
|---|
| Basic knowledge of accounting. |
| Basic knowledge of business economics. |
| Basic knowledge of business economics. |
| Basic knowledge of accounting. |
| Nejsou nutné žádné předpoklady. |
| Nejsou nutné žádné předpoklady. |
| Skills |
|---|
| Nejsou nutné žádné předpoklady. |
| Nejsou nutné žádné předpoklady. |
| learning outcomes |
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| Knowledge |
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| explain the content of the terms assets, debts, equity, expenses, revenues, profit |
| explain the content of the terms assets, debts, equity, expenses, revenues, profit |
| explain accounting principles |
| explain accounting principles |
| explain the principle of fair and true view |
| explain the principle of fair and true view |
| define methods of valuation of assets and liabilities |
| define methods of valuation of assets and liabilities |
| prepare financial statements |
| prepare financial statements |
| Skills |
|---|
| define long-term and short-term assets and their components |
| define long-term and short-term assets and their components |
| analyze accounting operations |
| analyze accounting operations |
| explain the breakdown of expenses and revenues in relation to determining the economic result |
| explain the breakdown of expenses and revenues in relation to determining the economic result |
| explain the accounting of expenses and revenues and their effect on financial statements |
| explain the accounting of expenses and revenues and their effect on financial statements |
| prepare financial closing and financial statements |
| prepare financial closing and financial statements |
| unspecified |
| unspecified |
| teaching methods |
|---|
| Knowledge |
|---|
| Methods for written tasks (e.g. comprehensive exams, written tests) |
| Methods for written tasks (e.g. comprehensive exams, written tests) |
| Practice exercises |
| Practice exercises |
| Monologic (Exposition, lecture, briefing) |
| Lecturing |
| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| Monologic (Exposition, lecture, briefing) |
| Lecturing |
| assessment methods |
|---|
| Oral examination |
| Written examination |
| Written examination |
| Oral examination |
| Grade (Using a grade system) |
| Grade (Using a grade system) |
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Recommended literature
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Meritum Účetnictví podnikatelů 2020. Praha: Wolters Kluwer ČR, 2019. ISBN 978-80-7598-593-4.
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Vyhláška č. 500/2002 Sb.
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Zákon o účetnictví č. 563/1991 Sb. ve znění pozdějších předpisů.
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BOKŠOVÁ, Jiřina. Účetní výkazy pod lupou I. Základy účetního výkaznictví. 1. vyd. Praha, 2013.
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DVOŘÁKOVÁ, D. Základy účetnictví 3. aktualizované vydání. Praha, 2010. ISBN 978-80-7676-158-2.
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KOVANICOVÁ DANA. Abeceda účetních znalostí pro každého. Praha, 2012. ISBN 978-80-7273-169-5.
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PASEKOVÁ, M. Financial Accounting I. Study Tool for the distance Learning. 2007. ISBN 80-7318-573-2.
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STROUHAL, JIŘÍ. Účetní souvztažnosti podnikatelských subjektů, 2. vydání. Praha: Wolters Kluwer ČR, 2019. ISBN 978-80-7552-991-6.
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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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