117-0324/02 – Accounting A (ÚA)

Gurantor departmentDepartment of Accounting and TaxesCredits5
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 cancellation2012/2013
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.
CHA184 Ing. Eva Chalúpková, PhD.
HAK30 Ing. Jana Hakalová, Ph.D.
KRA53 Ing. Jiřina Krajčová
KRA601 Ing. Michal Krajňák, Ph.D., MBA
KRE393 Ing. Veronika Křelinová
KRY50 Ing. Šárka Kryšková, Ph.D.
RAN03 Ing. Kateřina Krzikallová, Ph.D.
LIH80 Ing. Marie Lichnovská, Ph.D.
PAL36 Ing. Marcela Palochová, Ph.D.
PRU01 Ing. Karel Prukner
PS150 Ing. Yvetta Pšenková, Ph.D.
S1E20 prof. Ing. Viola Šebestíková, CSc.
STI0009 Ing. Alena Stibůrková
URB20 Ing. Alžběta Urbancová, Ph.D.
VAL0013 Ing. Elen Válková
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

Other specific requirements are not.

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

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
2012/2013 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 2 Compulsory study plan
2012/2013 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 2 Compulsory study plan
2012/2013 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2012/2013 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 2 Compulsory study plan
2011/2012 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2011/2012 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 2 Compulsory study plan
2011/2012 (B6208) Economics and Management (6208R011) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2011/2012 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 2 Compulsory study plan
2011/2012 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 2 Compulsory study plan
2010/2011 (B6208) Economics and Management (6208R011) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2010/2011 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 2 Compulsory study plan
2010/2011 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 2 Compulsory study plan
2010/2011 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 2 Compulsory study plan
2009/2010 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 2 Compulsory study plan
2009/2010 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 2 Compulsory study plan
2009/2010 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2009/2010 (B6208) Economics and Management (6208R011) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6208R011) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 2 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 2 Compulsory study plan
2006/2007 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 2 Compulsory study plan
2006/2007 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 2 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner