117-0325/04 – Accounting B (ÚB)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantordoc. Ing. Dagmar Bařinová, Ph.D.Subject version guarantordoc. Ing. Dagmar Bařinová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semestersummer
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
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

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.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Other specific requirements are not.

Prerequisities

Subject codeAbbreviationTitleRequirement
117-0324 ÚA Accounting A Compulsory

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Framework syllabus of lectures: 1. Clearing relations (clearing of taxes and subsidies). 2. Equity (importance, categorisation, ownership relations, changes in capital funds and funds from the profit, use). 3. Provisions (importance, categorization, influence on the profit or loss). 4. Long term liabilities (companies in group, loans, corporate lease obligations, deferred tax liability). 5. Expenses, revenues (operating, financial – importance, characteristics, accruals, tax aspects). 6. Annual financial statements (closure operations, profit and loss account, tax base, income tax due, deferred tax, closing of accounting books, financial statements, notes, verification, disclosure, importance of cash flow) 7. Accounting harmonization (EU directives, international accounting standards, US accounting standards, focus on confrontation in the concept of financial statements according to the Czech and international standards).

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
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