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Lecturer(s)
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Kirschnerová Pavlína, Ing. Ph.D.
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Svitáková Bohumila, Ing. Ph.D.
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Sklenár Roman, Ing. Ph.D.
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Paseková Marie, doc. Ing. Ph.D.
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Course content
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1. Elements of Financial statements, functions of accounting (reporting). 2. Assets, Equity and Liabilities. 3. Account - basic methodical element of accounting cases 4. Cycle of accounting work during the accounting period 5. Expenses, revenues, accruals (accrual accounting) 6. Summary of accruals and balance sheet changes. 7. Measurement of assets and liabilities. 8. Basic reporting of financial assets and short-term loans. 9. Basic inventory reporting. 10. Basic reporting of long-term assets. 11. Basic reporting of receivables and liabilities. 12. Basic reporting of expenses, revenues and net income 13. Legal regulation of accounting 14. Financial statements and closing
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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
- 25 hours per semester
- Preparation for course credit
- 30 hours per semester
- Preparation for examination
- 40 hours per semester
- Participation in classes
- 55 hours per semester
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| prerequisite |
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| Knowledge |
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| No assumptions are necessary. |
| No assumptions are necessary. |
| learning outcomes |
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| the subject matter of accounting, specifically the characteristics of all parts of assets, equity, liabilities, expenses and revenues |
| the subject matter of accounting, specifically the characteristics of all parts of assets, equity, liabilities, expenses and revenues |
| measurement of assets and liabilities |
| measurement of assets and liabilities |
| accounting closing operations |
| accounting closing operations |
| 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, liabilities, equity, expenses, revenues, profit or loss |
| explain the content of the terms assets, liabilities, 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 |
| prepare financial statements |
| prepare financial statements |
| Skills |
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| 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 |
| independently prepare a full balance sheet and profit and loss account |
| independently prepare a full balance sheet and profit and loss account |
| 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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| Lecturing |
| Lecturing |
| Analysis of a presentation |
| Analysis of a presentation |
| Practice exercises |
| Practice exercises |
| Dialogic (Discussion, conversation, brainstorming) |
| Dialogic (Discussion, conversation, brainstorming) |
| Monologic (Exposition, lecture, briefing) |
| Monologic (Exposition, lecture, briefing) |
| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| assessment methods |
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| Written examination |
| Grade (Using a grade system) |
| Written examination |
| Grade (Using a grade system) |
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Recommended literature
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Vyhláška č. 500/2002 Sb., České účetní standardy. .
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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, Dana. Základy účetnictví 3. aktualizované vydání. Praha: Wolters Kluwer ČR, a.s., 2021. 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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ŠTEKER, Karel a OTRUSINOVÁ, Milana. Jak číst účetní výkazy. Základy českého účetnictví a výkaznictví 3. aktualizované vydání. Paha:Grada, 2021.
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