117-0343/01 – Accounting and Tax (UD)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Jana Hakalová, Ph.D.Subject version guarantorIng. Jana Hakalová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2019/2020Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
HAK30 Ing. Jana Hakalová, Ph.D.
KRA601 doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.
KRY50 Ing. Šárka Kryšková, Ph.D.
RAN03 Ing. Kateřina Krzikallová, Ph.D.
PAL36 Ing. Marcela Palochová, Ph.D.
PS150 Ing. Yvetta Pšenková, Ph.D.
SLE0059 Ing. Jiří Slezák, 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 accounting as the enterprise financial management tool. 2. To feature the importance of accounting operation in individual areas of accounting. 3. To explain the differences of accounting and tax conception of costs and revenues. 4. To clarify the connection and the impact of accounting operation to disclosed financial statements.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is an explanation of importance of accounting as a tool for presentation and understanding of the crucial property and capital operations and financial situation of the business entities. The course introduces students the issue of accounting in the all accounting classes with focus on explanation and understanding of specific areas of accounting and taxes of business entities.

Compulsory literature:

MACKENZIE, Bruce. Interpretation and Application of International Financial Reporting Standards. Hoboken: John Wiley & Sons, 2014. 1055 p. ISBN 978-1-118-73409-4. SEAL, Will et al. Management Accounting. 6th ed. McGraw-Hill Education. 2018. 859 p. ISBN 978-0-0771-8553-4.

Recommended literature:

International Financial Reporting Standards 2010. International Accounting Standards Board. London, 2009. WEYGANDT, Jerry, KIMMEL, Paul and Donald KIESO. Financial Accounting: IFRS Edition. John Wiley&Sons. 2010. 848 p. ISBN 13978-0470-55200-1.

Way of continuous check of knowledge in the course of semester

Written credit - case study. Exam.

E-learning

Other requirements

Other specific requirements are not.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Introduction to accounting (importance, function, legal framework, accounting policies and principles, methodical and control elements of accounting, accounting books, method of bookkeeping, and chart of accounts, and others). 2. Long-term intangible and tangible assets (characteristics, valuation, depreciation, the methods of bookkeeping including tax perspective, and others). 3. Long-term financial assets (characteristics, valuation, the methods of bookkeeping, and others). 4. Inventory (characteristics, valuation, the methods of bookkeeping, and others). 5. Short-term financial assets and cash (characteristics, valuation, the methods of bookkeeping, and others). 6. Accounting relations (characteristics and methods of accounting for specifics cases including accounting of taxes and others). 7. Capital accounts and long term payables (characteristics, the methods of accounting of special cases, and others). 8. Expenses and revenues including tax point of view, finding of profit before and after taxation, determination of tax base, its adjustment according to the Income tax law and accounting of income tax due. 9. Closing accounts. 10.Procedure of the closure of the accounts in the end of the accounting period. 11. Closing and off-balance sheet accounts. 12. Financial statements. 13. Annual report. 14. Verification of financial statements and annual report by the auditor including publication.

Conditions for subject completion

Full-time form (validity from: 2019/2020 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 40 (40) 21
                written credit Written test 40  21 3
        Examination Examination 60  30 3
Mandatory attendence participation: Attendance at seminars is set at a minimum of 75%.

Show history

Conditions for subject completion and attendance at the exercises within ISP: Preparation of seminar work in the scope of min. 6 pages on the topic News in accounting, taxes, and insurance premiums from 1 January 2023 and execution of the credit in due time.

Show history

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2024/2025 (B0413A050012) Economics and Management (S05) Sports management P Czech Ostrava 3 Compulsory study plan
2024/2025 (B0413A050012) Economics and Management (S02) Business Administration P Czech Ostrava 2 Compulsory study plan
2024/2025 (B0413A050012) Economics and Management (S02) Business Administration P Czech Valašské Meziříčí 2 Compulsory study plan
2024/2025 (B0413A050012) Economics and Management (S04) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2024/2025 (B0413A050012) Economics and Management (S03) Management P Czech Ostrava 2 Compulsory study plan
2024/2025 (B0311A050015) Informatics in Economy P Czech Ostrava 2 Compulsory study plan
2024/2025 (B0312A050001) Public Economics and Administration P Czech Ostrava 1 Compulsory study plan
2024/2025 (B0311EKF016) Economics P Czech Ostrava 3 Compulsory study plan
2023/2024 (B0311A050015) Informatics in Economy P Czech Ostrava 2 Compulsory study plan
2023/2024 (B0312A050001) Public Economics and Administration P Czech Ostrava 1 Compulsory study plan
2023/2024 (B0413A050012) Economics and Management (S05) Sports management P Czech Ostrava 2 Compulsory study plan
2023/2024 (B0413A050012) Economics and Management (S03) Management P Czech Ostrava 2 Compulsory study plan
2023/2024 (B0413A050012) Economics and Management (S04) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2023/2024 (B0413A050012) Economics and Management (S02) Business Administration P Czech Ostrava 2 Compulsory study plan
2023/2024 (B0413A050012) Economics and Management (S02) Business Administration P Czech Valašské Meziříčí 2 Compulsory study plan
2023/2024 (B0311EKF016) Economics P Czech Ostrava 3 Compulsory study plan
2022/2023 (B0311A050015) Informatics in Economy P Czech Ostrava 2 Compulsory study plan
2022/2023 (B0312A050001) Public Economics and Administration P Czech Ostrava 1 Compulsory study plan
2022/2023 (B0413A050012) Economics and Management (S03) Management P Czech Ostrava 2 Compulsory study plan
2022/2023 (B0413A050012) Economics and Management (S04) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2022/2023 (B0413A050012) Economics and Management (S05) Sports management P Czech Ostrava 2 Compulsory study plan
2022/2023 (B0413A050012) Economics and Management (S02) Business Administration P Czech Ostrava 2 Compulsory study plan
2022/2023 (B0413A050012) Economics and Management (S02) Business Administration P Czech Valašské Meziříčí 2 Compulsory study plan
2021/2022 (B0311A050015) Informatics in Economy P Czech Ostrava 2 Compulsory study plan
2021/2022 (B0312A050001) Public Economics and Administration P Czech Ostrava 1 Compulsory study plan
2021/2022 (B0413A050012) Economics and Management (S04) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2021/2022 (B0413A050012) Economics and Management (S05) Sports management P Czech Ostrava 2 Compulsory study plan
2021/2022 (B0413A050012) Economics and Management (S02) Business Administration P Czech Valašské Meziříčí 2 Compulsory study plan
2021/2022 (B0413A050012) Economics and Management (S03) Management P Czech Ostrava 2 Compulsory study plan
2021/2022 (B0413A050012) Economics and Management (S02) Business Administration P Czech Ostrava 2 Compulsory study plan
2020/2021 (B0312A050001) Public Economics and Administration P Czech Ostrava 1 Compulsory study plan
2020/2021 (B0413A050012) Economics and Management (S02) Business Administration P Czech Ostrava 2 Compulsory study plan
2020/2021 (B0413A050012) Economics and Management (S05) Sports management P Czech Ostrava 2 Compulsory study plan
2020/2021 (B0413A050012) Economics and Management (S02) Business Administration P Czech Valašské Meziříčí 2 Compulsory study plan
2020/2021 (B0413A050012) Economics and Management (S03) Management P Czech Ostrava 2 Compulsory study plan
2020/2021 (B0413A050012) Economics and Management (S04) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2020/2021 (B0311A050015) Informatics in Economy P Czech Ostrava 2 Compulsory study plan
2019/2020 (B0413A050012) Economics and Management (S03) Management P Czech Ostrava 2 Compulsory study plan
2019/2020 (B0413A050012) Economics and Management (S05) Sports management P Czech Ostrava 2 Compulsory study plan
2019/2020 (B0413A050012) Economics and Management (S04) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2019/2020 (B0413A050012) Economics and Management (S02) Business Administration P Czech Ostrava 2 Compulsory study plan
2019/2020 (B0413A050012) Economics and Management (S02) Business Administration P Czech Valašské Meziříčí 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2023/2024 Winter
2022/2023 Winter
2021/2022 Winter
2020/2021 Winter