117-0300/01 – Accounting (Ú)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorprof. Ing. Viola Šebestíková, CSc.Subject version guarantorprof. Ing. Viola Šebestíková, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction1999/2000Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
BAR55 Ing. Hana Bartková, Ph.D.
HAK30 Ing. Jana Hakalová, Ph.D.
HAL77 Ing. Lenka Halouzková, Ph.D.
KRA53 Ing. Jiřina Krajčová
KRY50 Ing. Šárka Kryšková, Ph.D.
RAN03 Ing. Kateřina Krzikallová, Ph.D.
LIH80 Ing. Marie Lichnovská, Ph.D.
LOS020 Ing. Martin Los
PAL36 Ing. Marcela Palochová, Ph.D.
PS150 Ing. Yvetta Pšenková, Ph.D.
S1E20 prof. Ing. Viola Šebestíková, CSc.
STI0009 Ing. Alena Stibůrková
SUS0001 Ing. Jana Šustrová
URB20 Ing. Alžběta Urbancová, Ph.D.
ZLA0001 Ing. Marcela Zlatníková
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2

Subject aims expressed by acquired skills and competences

1. To emphasize the importance of accounting as the enterprise financial management tool. 2. To feature the importance of accounting operation in individual areas of accounting. 3. To explain the differences of accounting and tax conception of costs and revenues. 4. To clarify the connection and the impact of accounting operation to disclosed financial statements.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is an explanation of the methodological elements of accounting with focus on the basic problem areas of accounting. The emphasis is placed on the link between bookkeeping and accounting reporting as a tool of financial management, while the process of accounting harmonization is marginally mentioned.

Compulsory literature:

OATS, L., A. MILLER and E. MULLIGAN. ]Principles of International Taxation. 6th ed. London: Bloomsbury Professional, 2017. 847 p. ISBN 978-1-5265-0169-1. ACCOUNTING LEGISLATION IN 2011(2012). Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Praha: Trade Links, 2011. 446 s. CZECH TAXATION IN 2011 (2012). Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Praha: Trade Links, 2011. 399 s. CZECH TAXATION IN 2011 (2012). Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Praha: Trade Links, 2011. 526 s.

Recommended literature:

International Financial Reporting Standards 2010. International Accounting Standards Board. London, 2009. WEYGANDT, Jerry, KIMMEL, Paul and Donald KIESO. Financial Accounting: IFRS Edition. John Wiley&Sons. 2010. 848 p. ISBN 13978-0470-55200-1.

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:

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 and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 21
                Written exam Written test 40  21
        Examination Examination 60 (60) 0
                Oral Oral examination 60  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2008/2009 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R040) Regional Development P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R027) National Economy P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6210R004) European Integration (01) European Integration P Czech Valašské Meziříčí 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6501R006) Tourism Economics (02) Tourism Economics P Czech Uherské Hradiště 2 Compulsory study plan
2008/2009 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (00) Applied Informatics P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6209) Systems Engineering and Informatics (6209R025) System Engineering and Informatics P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6209) Systems Engineering and Informatics (6209R014) Information and Knowledge Management (00) Informační a znalostní management P Czech Valašské Meziříčí 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6208R101) Sports Management (02) Sports Management P Czech Uherské Hradiště 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (01) Applied Infomatics P Czech Valašské Meziříčí 2 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R040) Regional Development P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R027) National Economy P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6210R004) European Integration (01) European Integration P Czech Valašské Meziříčí 2 Compulsory study plan
2007/2008 (B6207) Quantitative Methods in Economics (6207R015) Managerial and Decision Making Methods in Economics P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6208) Economics and Management (6501R006) Tourism Economics (02) Tourism Economics P Czech Uherské Hradiště 2 Compulsory study plan
2007/2008 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (00) Applied Informatics P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (01) Applied Infomatics P Czech Valašské Meziříčí 2 Compulsory study plan
2007/2008 (B6209) Systems Engineering and Informatics (6209R025) System Engineering and Informatics P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6209) Systems Engineering and Informatics (6209R014) Information and Knowledge Management (00) Informační a znalostní management P Czech Valašské Meziříčí 2 Compulsory study plan
2007/2008 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6208) Economics and Management (6208R101) Sports Management (02) Sports Management P Czech Uherské Hradiště 2 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R027) National Economy P Czech Ostrava 2 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R040) Regional Development P Czech Ostrava 2 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2006/2007 (B6207) Quantitative Methods in Economics (6207R015) Managerial and Decision Making Methods in Economics P Czech Ostrava 2 Compulsory study plan
2006/2007 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 2 Compulsory study plan
2006/2007 (B6209) Systems Engineering and Informatics (6209R014) Information and Knowledge Management (00) Informační a znalostní management P Czech Valašské Meziříčí 2 Compulsory study plan
2006/2007 (B6209) Systems Engineering and Informatics (6209R025) System Engineering and Informatics P Czech Ostrava 2 Compulsory study plan
2006/2007 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (00) Applied Informatics P Czech Ostrava 2 Compulsory study plan
2006/2007 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2006/2007 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (01) Applied Infomatics P Czech Valašské Meziříčí 2 Compulsory study plan
2006/2007 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 2 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6210R004) European Integration (01) European Integration P Czech Valašské Meziříčí 2 Compulsory study plan
2005/2006 (B6207) Quantitative Methods in Economics (6207R015) Managerial and Decision Making Methods in Economics P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (00) Applied Informatics P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (01) Applied Infomatics P Czech Valašské Meziříčí 2 Compulsory study plan
2005/2006 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (01) Applied Infomatics P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6210R004) European Integration (05) European Integration P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6208) Economics and Management (6208R037) Management (05) Management P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (05) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2005/2006 (B6208) Economics and Management (6208R020) Business Economics (05) Business Economics P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 1 Compulsory study plan
2004/2005 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 1 Compulsory study plan
2004/2005 (B6208) Economics and Management (6208R086) Enterprise Economics and Management P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6208) Economics and Management (6201R004) Economics P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6202R027) National Economy P Czech Ostrava 1 Compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6202R040) Regional Development P Czech Ostrava 1 Compulsory study plan
2004/2005 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (01) Applied Infomatics P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6210R004) European Integration (01) European Integration P Czech Ostrava 1 Compulsory study plan
2003/2004 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 1 Compulsory study plan
2003/2004 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner