117-0324/01 – Accounting A (ÚA)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantordoc. Ing. Dagmar Bařinová, Ph.D.Subject version guarantorprof. Ing. Viola Šebestíková, CSc.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction1999/2000Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR55 Ing. Hana Bartková, Ph.D.
HAK30 Ing. Jana Hakalová, Ph.D.
HOT40 prof. Dr.Ing. Renáta Hótová
S1E20 prof. Ing. Viola Šebestíková, CSc.
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

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
Tutorials

Summary

The aim of the course is to emphasize the importance of accounting as a tool for displaying and understanding the main property and capital operations of business entities and financial position of the company. It is based on the basic conceptual and methodological elements of accounting, the importance of accounting harmonization with their subsequent projection and focus on specific areas of business entities accounting. The course continues in the following course Accounting B.

Compulsory literature:

SIMON, J., NOBES, Ch. (2010). The Economics of Taxation, Principles, Policy and Practise. London: Fiscal Publications. ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2012. 459 p.

Recommended literature:

ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2012. 459 p.

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

Conditions for completion are defined only for particular subject version and form of study

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2007/2008 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 2 Compulsory study plan
2004/2005 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 1 Compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Compulsory study plan
2004/2005 (M6209) Systems Engineering and Informatics (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2003/2004 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 1 Compulsory study plan
2003/2004 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner