117-0325/01 – Accounting B (ÚB)
| Gurantor department | Department of Accounting and Taxes | Credits | 5 |
| Subject guarantor | doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M. | Subject version guarantor | prof. Ing. Viola Šebestíková, CSc. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | summer |
| | 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 of equity and liabilities as an significant source of a business.
2. To clarify the mening of costs and revenues in relation to profit or loss.
3. To explain the differences of accounting and tax conception of costs and revenues.
4. To analyse the accounting operations related to annual statement of balances and financial statement.
5. To emphasize the importance and usage of financial statement of a company.
Teaching methods
Lectures
Tutorials
Summary
The aim of the comprehensive two-semester course is to emphasize the importance of accounting as a crucial instrument for displaying and understanding of property and capital operations reflecting the financial situation of the company. The course follows the course Accounting A, connects in the field of relations with financial institutions, equity and liabilities, deals with importance of annual accounts and its presentation through financial statements.
Compulsory literature:
ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2012. 459 p.
SIMON, J., NOBES, Ch. (2010). The Economics of Taxation, Principles, Policy and Practise. London: Fiscal Publications.
Recommended literature:
ACCOUNTING LEGISLATION IN 2011(2012). Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2011. 446 s.
Additional study materials
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Prerequisities
Co-requisities
Subject has no co-requisities.
Subject syllabus:
Dlouhodobý hmotný a nehmotný majetek.
Dlouhodobý a krátkodobý finanční majetek.
Zúčtovací vztahy.
Vlastní zdroje a dlouhodobé cizí zdroje.
Účetní závěrka, účetní výkazy, příloha, cash flow.
Ověřování a zveřejňování účetní závěrky.
Konsolidovaná účetní závěrka.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.