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Lecturer(s)
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Paseková Marie, doc. Ing. Ph.D.
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Course content
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Lecture 1. Elements of accounting Statements, functions of accounting (reporting). 2. Assets, Equity and Liabilities. 3. Account - basic methodical element of capturing accounting transactions 4. Cycle of accounting work during the accounting period 5. Expenses, revenues, Accrual accounting 6. Summary of accrual accounting 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 payables. 12. Basic reporting of expenses, revenues and retained earnigs. 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
- Preparation for course credit
- 40 hours per semester
- Home preparation for classes
- 40 hours per semester
- Participation in classes
- 20 hours per semester
- Preparation for examination
- 50 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 |
| 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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| Methods for working with texts (Textbook, book) |
| Monologic (Exposition, lecture, briefing) |
| Monologic (Exposition, lecture, briefing) |
| 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 |
| Grade (Using a grade system) |
| Grade (Using a grade system) |
| Written examination |
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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: Polygon, 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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