117-0014/01 – Accounting A (.)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorprof. Ing. Viola Šebestíková, CSc.Subject version guarantorprof. Ing. Viola Šebestíková, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction1992/1993Year of cancellation2009/2010
Intended for the facultiesEKFIntended for study types
Instruction secured by
LoginNameTuitorTeacher giving lectures
VYS40 doc. Dr.Ing. Hana Filipczyková
HOT40 prof. Dr.Ing. Renáta Hótová
JAN15 Ing. Marie Janasová, Ph.D.
KRY50 Ing. Šárka Kryšková, Ph.D.
LAZ30 doc. Dr.Ing. Jaromír Lazar
PAL36 Ing. Marcela Palochová, Ph.D.
PS150 Ing. Yvetta Pšenková, Ph.D.
S1E20 prof. Ing. Viola Šebestíková, CSc.
URB20 Ing. Alžběta Urbancová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 2+2

Subject aims expressed by acquired skills and competences

.

Teaching methods

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.

Compulsory literature:

Hótová, R. a kol.: Účetnictví. VŠB - TUO. Ostrava. 2005 (ke koupi od letního semestru 2004/05). Blechová, B., Janoušková, J.: Podvojné účetnictví v příkladech 2004. Grada. Praha. 2004. Horwath Notia Audit: Podvojné účetnictví 2004. Grada. Praha. 2004. Kolektiv katedry účetnictví EkF VŠB-TUO: Základy účetnictví. VŠB-TUO. Ostrava. 2003. Kovanicová, D.: Abeceda účetních znalostí pro každého. Polygon. Praha. 2004. Mezinárodní standardy účetního výkaznictví 2003. Oficiální překlad anglického vydání International Financial Reporting Standards 2003. HZ Praha spol. s r.o., Praha. 2003. Šebestíková, V., Blaha, J.: Investiční majetek a leasing (se zaměřením na daňové a účetní aspekty). VŠB-TUO. Ostrava.1998. Šebestíková, V., Blaha, J.: Daňové a účetní aspekty nákladů a jejich časové rozlišení. VŠB-TUO. Ostrava. 1999. Vyskupová, H., Bartková, H.: Mezinárodní účetnictví. VŠB-TUO. Ostrava. 2003. Zákon č. 563/1991 Sb., o účetnictví, v platném znění. Prováděcí vyhláška č. 500/2002 Sb. k zákonu č. 563/1991 Sb., o účetnictví, v platném znění. Zákon č. 586/1992 Sb., o daních z příjmů, v platném znění. ÚZ Účetnictví,Sagit, ÚZ Daně z příjmů, Sagit, v platném znění (přehledná úprava v úplném platném znění).

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Význam a funkce účetnictví, harmonizace účetnictví v rámci EU. Metodické prvky účetnictví. Majetek, vlastní a cizí zdroje krytí majetku. Náklady, výnosy, výsledek hospodaření. Finanční účty. Zásoby. Dlouhodobý nehmotný a hmotný majetek.

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit 85 (85) 0
        Written exam Written test 85  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2005/2006 (M6202) Economic Policy and Administration (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6210R004) European Integration (02) European Integration P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6208) Economics and Management (6208R037) Management (02) Management P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics P Czech Valašské Meziříčí 2 Compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (05) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2004/2005 (M6208) Business and Management (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6210R004) European Integration (02) European Integration P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6208) Economics and Management (6208R037) Management (02) Management P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics P Czech Ostrava 2 Compulsory study plan
2003/2004 (M6208) Business and Management (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2003/2004 (M6209) Systems Engineering and Informatics (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2003/2004 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 2 Compulsory study plan
2003/2004 (B6202) Economic Policy and Administration (6201R004) Economics P Czech Ostrava 2 Compulsory study plan
2003/2004 (B6208) Economics and Management (6201R004) Economics P Czech Ostrava 2 Compulsory study plan
2002/2003 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 2 Compulsory study plan
2002/2003 (M6208) Business and Management (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2002/2003 (M6209) Systems Engineering and Informatics (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2002/2003 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 2 Compulsory study plan
2002/2003 (B6208) Economics and Management (6201R004) Economics P Czech Ostrava 2 Compulsory study plan
2001/2002 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 2 Compulsory study plan
2001/2002 (M6208) Business and Management (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2001/2002 (M6209) Systems Engineering and Informatics (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2001/2002 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 2 Compulsory study plan
2001/2002 (B6208) Economics and Management (6201R004) Economics P Czech Ostrava 2 Compulsory study plan
2000/2001 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 2 Compulsory study plan
2000/2001 (M6208) Business and Management (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2000/2001 (M6209) Systems Engineering and Informatics (6201T004) Economics P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner