Course: Basics of Accounting

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Course title Basics of Accounting
Course code MUFU/3ZU
Organizational form of instruction Lecture
Level of course unspecified
Year of study not specified
Semester Summer
Number of ECTS credits 3
Language of instruction Czech
Status of course unspecified
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Paseková Marie, doc. Ing. Ph.D.
  • Crhová Zuzana, Ing. Ph.D.
Course content
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.

Learning activities and teaching methods
Monologic (Exposition, lecture, briefing), Methods for working with texts (Textbook, book), Methods for written tasks (e.g. comprehensive exams, written tests)
  • Preparation for course credit - 30 hours per semester
  • Home preparation for classes - 30 hours per semester
  • Participation in classes - 39 hours per semester
prerequisite
Knowledge
Basic knowledge of accounting.
Basic knowledge of accounting.
Nejsou nutné žádné předpoklady.
Nejsou nutné žádné předpoklady.
Skills
Nejsou nutné žádné předpoklady.
Nejsou nutné žádné předpoklady.
learning outcomes
Knowledge
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
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
Knowledge
Monologic (Exposition, lecture, briefing)
Methods for written tasks (e.g. comprehensive exams, written tests)
Methods for working with texts (Textbook, book)
Methods for working with texts (Textbook, book)
Monologic (Exposition, lecture, briefing)
Methods for written tasks (e.g. comprehensive exams, written tests)
assessment methods
Written examination
Written examination
Grade (Using a grade system)
Grade (Using a grade system)
Recommended literature
  • Vyhláška č. 500/2002 Sb., České účetní standardy.
  • Zákon o účetnictví č. 563/1991 Sb. ve znění pozdějších předpisů.
  • BOKŠOVÁ, Jiřina. Účetní výkazy pod lupou I. Základy účetního výkaznictví. 1. vyd. Praha, 2013.
  • Dvořáková, Dana. Základy účetnictví 3. aktualizované vydání. Praha: Wolters Kluwer ČR, a.s., 2021. ISBN 978-80-7676-158-2.
  • 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.
  • KOVANICOVÁ, D. Abeceda účetních znalostí pro každého. Praha: Polygon, 2012. ISBN 978-80-7273-169-5.
  • Šteker, Karel a Milana Otrusinová. Jak číst účetní výkazy. Základy českého účetnictví a výkaznictví 3. aktualizované vydání. Paha:Grada, 2021.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester