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Lecturer(s)
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Šviráková Eva, Ing. Ph.D.
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Course content
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1. Board game Design Value Calculator, team version. Game, evaluation, connection with double-entry bookkeeping. 2. Principles of double entry accounting - how to understand financial statements 3. Balance Sheet Accounts and Balance Sheet 4. Cost and Income Accounts and Profit and Loss Account 5. Corporate event budget and its projection into the economics of the company, event turning point 6. Profit and loss and personal (corporate) income tax 7. Turning point in sales 8. What is the value of design and can we measure it using the profit equation? 9. Practical examples, and solutions using accounting software in excel.
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Learning activities and teaching methods
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Lecturing, Dialogic (Discussion, conversation, brainstorming)
- Preparation for course credit
- 6 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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| The student is able to define in his/her 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. |
| The student is able to define in his/her 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. |
| The student can describe the importance of the financial statements of companies to get an overview of the economic prosperity of the company. |
| The student can describe the importance of the financial statements of companies to get an overview of the economic prosperity of the company. |
| The student will gain the ability to link events in the firm to accounting cases and firm value parameters and be able to interpret each event and characterize it by expressing the relationship in accounting terms. |
| The student will gain the ability to link events in the firm to accounting cases and firm value parameters and be able to interpret each event and characterize it by expressing the relationship in accounting terms. |
| The student is able to characterize the problem parameters of the firm on the specific financial statements of the selected firm, and can explain the concept of a firm in difficulty. |
| The student is able to characterize the problem parameters of the firm on the specific financial statements of the selected firm, and can explain the concept of a firm in difficulty. |
| The student explains the meaning of calculating the firm's turnover point also in the case of different selling prices of the firm's products. |
| The student explains the meaning of calculating the firm's turnover point also in the case of different selling prices of the firm's products. |
| Skills |
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| The student is able to use a double-entry bookkeeping program in excel and the student understands and interprets the relationship between the general ledger and financial statements. |
| The student is able to use a double-entry bookkeeping program in excel and the student understands and interprets the relationship between the general ledger and financial statements. |
| The student reads and interprets a company's financial statements. |
| The student reads and interprets a company's financial statements. |
| The student calculates the income tax for the individual in the tax return according to the laws in force for the current year. |
| The student calculates the income tax for the individual in the tax return according to the laws in force for the current year. |
| The student calculates personnel costs and explains their effect on the assets and liabilities on the firm's balance sheet. |
| The student calculates personnel costs and explains their effect on the assets and liabilities on the firm's balance sheet. |
| The student will calculate the turnover point of the planned workshop on the number of tickets and the invoiced price per ticket for a limited-capacity workshop. |
| The student will calculate the turnover point of the planned workshop on the number of tickets and the invoiced price per ticket for a limited-capacity workshop. |
| The student expertly evaluates and discusses the sustainability of the firm, lists specific fixed and variable cost items, and uses a fixed cost allowance to calculate sustainability. |
| The student expertly evaluates and discusses the sustainability of the firm, lists specific fixed and variable cost items, and uses a fixed cost allowance to calculate sustainability. |
| teaching methods |
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| Knowledge |
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| Dialogic (Discussion, conversation, brainstorming) |
| Dialogic (Discussion, conversation, brainstorming) |
| Lecturing |
| Lecturing |
| assessment methods |
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| Oral examination |
| Oral examination |
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Recommended literature
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Kislingerová, E. Finanční analýza krok za krokem. Praha, 2005.
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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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SYNEK, Miloslav a Eva KISLINGEROVÁ. Podniková ekonomika. Praha: C. H. Beck, 2015. ISBN 978-80-7400-274-8.
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VEBER, J., SRPOVÁ, J. Podnikání malé a střední firmy;. Praha: Grada Publishing, 2005. ISBN 80-247-1069-2.
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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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