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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Szabó Filip, Ing.
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Course content
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Lecture - Overview of Accounting Users of financial statements, company's assets and capital - Accounting legislation Accounting act. Accounting principles. Accounting organization in CR. - Classification of assets and liabilities. Circulation of current assets. - Methodological elements of accounting. Accounting principles. Accounting equation. Accounts. Books of account. Principle of documentation. Double-entry bookeeping. Internal control sytem. Inventory. Measurement. - Expenses and Revenues Establishment costs and revenues, the definition of costs and revenues. Basic accounting costs and revenues. Income statement. - Financial Assets (current liquid assets) Cash payments. Cashless payments. - Inventories Definition of stock. Measurement of stocks. Method of inventory accounting method A and B. Consumption stocks. Manufacturing inventories. Sales of stocks. Inventory differences in stocks. - Fixed assets Definition of fixed assets, oceňoávní, purchase purchase, tax, depreciation, accounting depreciation, disposal of fixed assets and physical liquidation sale. - Receivables and Liabilities (Payables) Definition of receivables and payables, receivables and trade payables, settlement with employees, accounting for taxes (other direct taxes and value added tax). - Balancing of books and Financial statement Closing the books. Preparing of Statement of the Balance sheet and income statement.
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Learning activities and teaching methods
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Lecturing, Monologic (Exposition, lecture, briefing), Dialogic (Discussion, conversation, brainstorming), Methods for working with texts (Textbook, book), Practice exercises, Analysis of a presentation
- Home preparation for classes
- 30 hours per semester
- Preparation for course credit
- 30 hours per semester
- Participation in classes
- 26 hours per semester
- Preparation for examination
- 25 hours per semester
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prerequisite |
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Knowledge |
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Basic knowledge of accounting. |
Basic knowledge of accounting. |
Skills |
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Nejsou nutné žádné předpoklady. |
Nejsou nutné žádné předpoklady. |
learning outcomes |
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Knowledge |
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After passing this course students should be able to manage fundamental accounting principles and methods of basic accounting transactions. |
After passing this course students should be able to manage fundamental accounting principles and methods of basic accounting transactions. |
explain the content of the terms assets, debts, equity, expenses, revenues, profit or loss |
explain the content of the terms assets, debts, equity, expenses, revenues, profit or loss |
explain accounting principles |
explain accounting principles |
explain the principle of true and fair view |
explain the principle of true and fair view |
define methods of measurement of assets and liabilities |
define methods of measurement of assets and liabilities |
prepare financial statements |
prepare financial statements |
unspecified |
unspecified |
Skills |
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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 stucture of expenses and revenues in relation to determining the economic result |
explain the stucture 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 |
teaching methods |
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Knowledge |
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Monologic (Exposition, lecture, briefing) |
Monologic (Exposition, lecture, briefing) |
Methods for working with texts (Textbook, book) |
Methods for working with texts (Textbook, book) |
Methods for written tasks (e.g. comprehensive exams, written tests) |
Methods for written tasks (e.g. comprehensive exams, written tests) |
assessment methods |
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Written examination |
Written examination |
Grade (Using a grade system) |
Grade (Using a grade system) |
Recommended literature
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BOKŠOVÁ, Jiřina. Účetní výkazy pod lupou I. Základy účetního výkaznictví. 1. vyd. Praha, 2013.
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Dvořáková, Dana. Základy účetnictví 3. aktualizované vydání. Praha: Wolters Kluwer ČR, a.s., 2021. ISBN 978-80-7676-158-2.
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Jiří Strouhal, Ivan Brychta, Miroslav Bulla, Tereza Krupová, Ivana Kuchařová, Ivana Pilařová, Yvetta Pšenková. Účetnictví podnikatelů 2021. Praha: Wolters Kluwer, 2021. ISBN 978-80-7676-040-0.
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Kovanicová Dana. Abeceda účetních znalostí pro každého. Praha, 2012. ISBN 978-80-7273-169-5.
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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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