117-0324/01 – Accounting A (ÚA)
| Gurantor department | Department of Accounting and Taxes | Credits | 4 |
| Subject guarantor | Ing. Yvetta Pšenková, Ph.D. | Subject version guarantor | prof. Ing. Viola Šebestíková, CSc. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 1 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 1999/2000 | Year of cancellation | 2008/2009 |
| 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
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
Other requirements
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.