|
Lecturer(s)
|
-
Látal Jan, Ing.
-
Hýžová Eva, Ing. Ph.D.
-
Paseková Marie, doc. Ing. Ph.D.
|
|
Course content
|
Overview of Accounting (Users of financial statements, company's assets and capital) Structure - classification of assets and liabilities. Circulation of current assets Methodological elements of accounting Accounting principles Financial Assets (current liquid assets) Inventories Fixed assets Receivables and Liabilities (Payables) Expenses and Revenues Financial statement
|
|
Learning activities and teaching methods
|
Lecturing, Practice exercises
- Home preparation for classes
- 62 hours per semester
- Participation in classes
- 56 hours per semester
- Preparation for course credit
- 12 hours per semester
- Preparation for examination
- 20 hours per semester
|
| prerequisite |
|---|
| Knowledge |
|---|
| Basic knowledge of business economics. |
| Basic knowledge of business economics. |
| learning outcomes |
|---|
| Students completing the course able to apply the so-called financial thinking when analyzing the impact of specific business transactions to the value parameters of the corporation (the structure of their assets, liabilities, equity, control costs, revenues and profits). To understand the ideological basis of content and presentation of the financial statements and disclosures of financial accounting. |
| Students completing the course able to apply the so-called financial thinking when analyzing the impact of specific business transactions to the value parameters of the corporation (the structure of their assets, liabilities, equity, control costs, revenues and profits). To understand the ideological basis of content and presentation of the financial statements and disclosures of financial accounting. |
| |
| |
| explain the content of the terms assets, debts, equity, expenses, revenues, profit explain accounting principles explain the principle of fair and true view define methods of valuation of assets and liabilities prepare financial statements |
| explain the content of the terms assets, debts, equity, expenses, revenues, profit explain accounting principles explain the principle of fair and true view define methods of valuation of assets and liabilities prepare financial statements |
| Skills |
|---|
| define long-term and short-term assets and their components analyze accounting operations explain the breakdown of costs and revenues in relation to determining the economic result explain the accounting of costs and revenues and their effect on financial statements prepare financial closing and financial statements |
| define long-term and short-term assets and their components analyze accounting operations explain the breakdown of costs and revenues in relation to determining the economic result explain the accounting of costs and revenues and their effect on financial statements prepare financial closing and financial statements |
| definovat dlouhodobý a krátkodobý majetek a jeho složky analyzovat účetní operace vysvětlit členění nákladů a výnosů ve vztahu ke zjišťování výsledku hospodaření vysvětlit účtování nákladů a výnosů a jejich vliv na účetní výkazy sestavit účetní uzávěrku a závěrku |
| definovat dlouhodobý a krátkodobý majetek a jeho složky analyzovat účetní operace vysvětlit členění nákladů a výnosů ve vztahu ke zjišťování výsledku hospodaření vysvětlit účtování nákladů a výnosů a jejich vliv na účetní výkazy sestavit účetní uzávěrku a závěrku |
| teaching methods |
|---|
| Knowledge |
|---|
| Lecturing |
| Lecturing |
| Practice exercises |
| Practice exercises |
| assessment methods |
|---|
| Oral examination |
| Written examination |
| Written examination |
| Grade (Using a grade system) |
| Oral examination |
| Grade (Using a grade system) |
|
Recommended literature
|
-
Vyhláška č. 500/2002 Sb.
-
Zákon o účetnictví č. 563/1991 Sb. ve znění pozdějších předpisů.
-
DVOŘÁKOVÁ, D. Základy účetnictví 3. aktualizované vydání. Praha, 2010. 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 DANA. Abeceda účetních znalostí pro každého. Praha, 2012. ISBN 978-80-7273-169-5.
-
PASEKOVÁ, M. Financial Accounting I. Study Tool for the distance Learning. 2007. ISBN 80-7318-573-2.
-
Šteker, Karel a Milana Otrusinová. Jak číst účetní výkazy. Základy českého účetnictví a výkaznictví 3. aktualizované vydání. Paha:Grada, 2021.
|