117-0357/01 – Accounting (Ú)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorprof. Ing. Viola Šebestíková, CSc.Subject version guarantorprof. Ing. Viola Šebestíková, CSc.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2015/2016Year 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.
PS150 Ing. Yvetta Pšenková, 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 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



The subject is aimed at getting students acquainted with the fundamentals of financial accounting and the importance of harmonization of accounting with the perspectives of its further development. An emphasis is laid on the linkage between keeping the accounting and accounting publishing through the statements of account.

Compulsory literature:

ACCOUNTING LEGISLATION IN 2011(2012). Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Praha: Trade Links, 2011. 446 s. CZECH TAXATION IN 2011 (2012). Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Praha: Trade Links, 2011. 399 s. CZECH TAXATION IN 2011 (2012). Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Praha: Trade Links, 2011. 526 s.

Recommended literature:

International Accounting Standards 2003. International Accounting Standards Board. London, 2002. 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


Další požadavky na studenta



Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

Introduction to accounting. Classification of assets, liabilities and equity, valuation, balance. The importance of costs and benefits and their relation to balance sheet accounts. Methodical and controls accounts. Account books. Short-term investments. Inventory. Fixed assets. Debtors and creditors. Private and foreign capital. Court costs and income characteristics. Temporary accounts. Reserves. Adjustments. Annual Financial Statements. Harmonisation of accounting.

Conditions for subject completion

Full-time form (validity from: 2015/2016 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 40 (40) 21
                Písemný zápočet Written test 40  21
        Examination Examination 60  30
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2015/2016 (B6202) Economic Policy and Administration (7202R020) Economics Journalism P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner