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Lecturer(s)
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Šviráková Eva, doc. Ing. Ph.D.
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Course content
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1. nature, meaning and function of accounting 2. accounting documents, meaning and types, requirements, circulation of accounting documents, most common errors in accounting documents 3. company assets and their forms 4. establishment of the company, initial balance sheet of the established company, budget for the first year of business 5. budget of company projects and their projection into the company budget in the first year of business 6. balance sheet changes, assets and liabilities, balance sheet accounts - accounting for the model firm's credit 7. profit and loss accounts and double entry accounting, invoicing of revenue from the sale of the firm's product or service and its accounting 8. VAT and its accounting 9. basic accounting for materials and goods 10. basic accounting for fixed assets 11. financial statements, general ledger
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Learning activities and teaching methods
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- Participation in classes
- 26 hours per semester
- Home preparation for classes
- 24 hours per semester
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| prerequisite |
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| Knowledge |
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| Unspecified. |
| Unspecified. |
| learning outcomes |
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| Use the necessary knowledge and develop the ability to take critical opinions and formulate theoretical and practical concepts. |
| Use the necessary knowledge and develop the ability to take critical opinions and formulate theoretical and practical concepts. |
| Define in your own words the basic concepts: assets, liabilities, profit, loss, margin, profit markup, turnover point, cover allowance, personal income tax, costs, revenues, expenses, income, fixed costs, and variable costs. |
| Define in your own words the basic concepts: assets, liabilities, profit, loss, margin, profit markup, turnover point, cover allowance, personal income tax, costs, revenues, expenses, income, fixed costs, and variable costs. |
| Describe the importance of companies' financial statements to get an overview of the economic prosperity of the company. |
| Describe the importance of companies' financial statements to get an overview of the economic prosperity of the company. |
| Link events in the firm to accounting cases and firm value parameters interpret each event and characterize it by expressing the relationship in accounting terms. |
| Link events in the firm to accounting cases and firm value parameters interpret each event and characterize it by expressing the relationship in accounting terms. |
| Characterize the problem parameters of the firm on the specific financial statements of the selected firm and explain the concept of a firm in difficulty. |
| Characterize the problem parameters of the firm on the specific financial statements of the selected firm and explain the concept of a firm in difficulty. |
| Explain the meaning of calculating the firm's turnover point in the case of different selling prices of the firm's products. |
| Explain the meaning of calculating the firm's turnover point in the case of different selling prices of the firm's products. |
| Skills |
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| Use a double-entry bookkeeping program in Excel to understand and interpret the relationship between the general ledger and financial statements. |
| Use a double-entry bookkeeping program in Excel to understand and interpret the relationship between the general ledger and financial statements. |
| Read and interpret a company's financial statements. |
| Read and interpret a company's financial statements. |
| Calculate the income tax for the individual in the tax return according to the laws in force for the current year. |
| Calculate the income tax for the individual in the tax return according to the laws in force for the current year. |
| Calculate personnel costs and explain their effect on the assets and liabilities on the firm's balance sheet. |
| Calculate personnel costs and explain their effect on the assets and liabilities on the firm's balance sheet. |
| Calculate the turnover point of the planned workshop on the number of tickets and the invoiced price per ticket for a limited-capacity workshop. |
| Calculate the turnover point of the planned workshop on the number of tickets and the invoiced price per ticket for a limited-capacity workshop. |
| Professionally evaluate and discuss the company's sustainability, provide specific fixed and variable cost items, and use a fixed cost allowance for sustainability calculations. |
| Professionally evaluate and discuss the company's sustainability, provide specific fixed and variable cost items, and use a fixed cost allowance for sustainability calculations. |
| teaching methods |
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| Knowledge |
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| Activating (Simulation, games, dramatization) |
| Individual work of students |
| Individual work of students |
| Activating (Simulation, games, dramatization) |
| Dialogic (Discussion, conversation, brainstorming) |
| Dialogic (Discussion, conversation, brainstorming) |
| Practice exercises |
| Practice exercises |
| Skills |
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| Teamwork |
| Activating (Simulation, games, dramatization) |
| Activating (Simulation, games, dramatization) |
| Teamwork |
| Experience (self-experience) |
| Experience (self-experience) |
| assessment methods |
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| Knowledge |
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| Analysis of another type of paper written by the student (Casuistry, diary, plan ...) |
| Analysis of another type of paper written by the student (Casuistry, diary, plan ...) |
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Recommended literature
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Kislingerová, Eva. Finanční analýza : krok za krokem. Vyd. 1. Praha : C.H. Beck, 2005. ISBN 8071793213.
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Lambden, John. Hospodaření podniku : hospodaření malého a středního podniku nebo živnosti. 1. české vyd. Praha : Profess Consulting, 2005. ISBN 8072590170.
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VEBER, Jaromír a Jitka SRPOVÁ. Podnikání malé a střední firmy. Praha: Grada, 2012. ISBN 978-80-247-4520-6.
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Vojík, Vladimír. Podnikání v kultuře a umění = Arts management. Vyd. 1. Praha : ASPI, 2008. ISBN 978-80-7357-402-4.
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