117-0324/03 – Accounting A (ÚA)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantordoc. Ing. Dagmar Bařinová, Ph.D.Subject version guarantorIng. Yvetta Pšenková, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2013/2014Year of cancellation
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.
KRA601 Ing. Michal Krajňák, Ph.D., MBA
KRY50 Ing. Šárka Kryšková, Ph.D.
RAN03 Ing. Kateřina Krzikallová, 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
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:

Framework syllabus of lectures: 1. Introduction to accounting (importance, function, principles, legal framework; classification of assets, liabilities, expenses and revenues, basic principles of valuation; balance sheet; income statement; methodological and control elements of accounting; accounting books). 2. Intangible fixed assets (characteristics, valuation in relation to the acquisition and at the balance sheet date, acquisition methods, disposal of assets, depreciation, technical improvement) 3. Tangible fixed assets (characteristics, valuation in relation to the acquisition and at the balance sheet date, acquisition methods, disposal of assets, depreciation, technical improvement). 4. Long-term financial assets (characteristics, valuation in the case of acquisition, at the balance sheet date, sale). 5. Inventories (categorisation, valuation and accounting in case of purchase, own activities, on the stock, within the consumption and within the annual report). 6. Short-term financial assets and short-term bank loans (money, securities transactions, loans). 7. Confrontation of selected areas of accounting with IFRS concept. 8. Confrontation of accounting and tax conception of expenses and revenues. 9. Clearing relations (with employees, trade - receivables, payables).

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
2019/2020 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 2 Compulsory study plan
2019/2020 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2019/2020 (B0412A050005) Finance P Czech Ostrava 2 Compulsory study plan
2019/2020 (B0411A050001) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2018/2019 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2018/2019 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 2 Compulsory study plan
2017/2018 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2017/2018 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 2 Compulsory study plan
2016/2017 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 2 Compulsory study plan
2016/2017 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2015/2016 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2015/2016 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 2 Compulsory study plan
2014/2015 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2014/2015 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 2 Compulsory study plan
2013/2014 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2013/2014 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 2 Compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner