|
Lecturer(s)
|
-
Svitáková Bohumila, Ing. Ph.D.
|
|
Course content
|
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.
|
|
Learning activities and teaching methods
|
Lecturing, Dialogic (Discussion, conversation, brainstorming), Methods for working with texts (Textbook, book)
- Participation in classes
- 52 hours per semester
- Home preparation for classes
- 28 hours per semester
- Preparation for course credit
- 30 hours per semester
- Preparation for examination
- 40 hours per semester
|
| prerequisite |
|---|
| Knowledge |
|---|
| 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 |
|---|
| 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 |
|---|
| 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 |
|---|
| Knowledge |
|---|
| 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 |
|---|
| Grade (Using a grade system) |
| Grade (Using a grade system) |
| Written examination |
| Written examination |
|
Recommended literature
|
-
České účetní standardy pro účetní jednotky, které účtují podle vyhlášky č. 500/2002 Sb., ve znění pozdějších předpisů. .
-
Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví, ve znění pozdějších předpisů. .
-
Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů. .
-
DUŠEK, J. Podvojné účetnictví nejen pro samouky 2. vydání. Praha, 2024. ISBN 978-80-271-5443-2.
-
DUŠEK, J. Účetní uzávěrka a závěrka v přehledech snadno a rychle. Praha, Grada, 2024. ISBN 978-80-271-5234-6.
-
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.
-
SKÁLOVÁ, J., PILÁTOVÁ, J. Abeceda účetnictví pro podnikatele. Praha, Anag, 2025. ISBN 978-80-7554-384-4.
-
SKÁLOVÁ, J, SOKUPOVÁ. A. Podvojné účetnictví 2025. Praha, Grada, 2025. ISBN 978-80-271-5660-.
-
ŠTEKER, Karel a OTRUSINOVÁ, Milana. Jak číst účetní výkazy. Základy českého účetnictví a výkaznictví 3. aktualizované vydání. Paha:Grada, 2021.
-
ŠTEKER, Karel, OTRUSINOVÁ, Milana, SVITÁKOVÁ, Bohumila a Zuzana CRHOVÁ. Příklady z finančního účetnictví I. Studijní pomůcka pro distanční studium. Zlín, 2016.
|