117-0454/01 – Accounting A (ÚA)
| Gurantor department | Department of Accounting and Taxes | Credits | 5 |
| Subject guarantor | Ing. Yvetta Pšenková, Ph.D. | Subject version guarantor | Ing. Yvetta Pšenková, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2012/2013 | Year of cancellation | 2020/2021 |
| Intended for the faculties | EKF | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
1. To emphasize the importance, function and methodic elements of accounting.
2. To explain the importance of international accounting harmonization.
3. To analyse the impact of accounting operation in connection to enterprise property.
4. To analyse the impact of accounting operation in connection to business payables relationship of the
enterprise.
Teaching methods
Lectures
Summary
The course is aimed at emphasizing the significance of accounting as a crucial instrument for depicting and understanding property and capital operations and company financial situation. Interpretation is based on the basic conceptual and methodological elements of accounting and the importance of harmonization of accounting. Then is focused on specifics of the accounting of business entities. The course continues in the consequential Accounting B.
Compulsory literature:
ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2012. 459 p.
CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p.
CZECH TAXATION IN 2012. Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Prague: Trade Links, 2012. 534 p.
Recommended literature:
ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2012. 459 p.
CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p.
CZECH TAXATION IN 2012. Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Prague: Trade Links, 2012. 534 p.
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
No additional requirements.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
Introduction to Accounting (meaning, function, policies, legal framework, the classification of assets, liabilities, costs and revenues, pricing, balance, methodology and controls accounts, books).
Tangible and intangible fixed assets.
Long-term investments.
Stocks.
Cash and cash equivalents and short banks. bailout.
Clearing Employee Relations.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction