117-0325/02 – Accounting B (ÚB)

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 cancellation2008/2009
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.
BED083 Ing. Lenka Bednaříková
HAK30 Ing. Jana Hakalová, Ph.D.
HAL77 Ing. Lenka Halouzková, Ph.D.
JAS067 Ing. Jan Jašek
KRA53 Ing. Jiřina Krajčová
KRY50 Ing. Šárka Kryšková, Ph.D.
RAN03 Ing. Kateřina Krzikallová, Ph.D.
LIH80 Ing. Marie Lichnovská, Ph.D.
PAL36 Ing. Marcela Palochová, Ph.D.
PS150 Ing. Yvetta Pšenková, Ph.D.
RYL01 Ing. Zuzana Rylová, Ph.D.
S1E20 prof. Ing. Viola Šebestíková, CSc.
URB20 Ing. Alžběta Urbancová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2

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



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.

Way of continuous check of knowledge in the course of semester


Další požadavky na studenta


Subject codeAbbreviationTitleRequirement
117-0324 ÚA Accounting A Compulsory


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

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 0
                Written exam Written test 40  21
        Examination Examination 60  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2008/2009 (B6208) Economics and Management (6208R011) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 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