117-0366/01 – Fundamentals of Accounting (FA)

Gurantor department	Department of Accounting and Taxes	Credits	5
Subject guarantor	Ing. Jana Hakalová, Ph.D.	Subject version guarantor	Ing. Jana Hakalová, Ph.D.
Study level	undergraduate or graduate	Requirement	Choice-compulsory
Year	2	Semester	summer
		Study language	English
Year of introduction	2009/2010	Year of cancellation	2018/2019
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
HAK30	Ing. Jana Hakalová, Ph.D.
RAN03	Ing. Kateřina Krzikallová, Ph.D.
PAL36	Ing. Marcela Palochová, Ph.D.
PS150	Ing. Yvetta Pšenková, Ph.D.
URB20	Ing. Alžběta Urbancová, Ph.D.

Extent of instruction for forms of study
Form of study	Way 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

Individual consultations

Summary

The course focuses on explaining the basics of accounting and professional accounting terminology in English.

Compulsory literature:

ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2012. 459 p.

Recommended literature:

CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p.

Way of continuous check of knowledge in the course of semester

Seminar work,Tests,Consultations

E-learning

Other requirements

Additional requirements for the student to be determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Course outline: 1. Accounting system 2. Accounting concepts 3. Long-term tangible and intangible assets 4. Depreciation and amortization of long-term assets 5. Inventories 6. Cash, bank accounts, deposits, cash equivalents 7. Receivables 8. Equity and Liabilities 9. Sales (revenues) and Income, expenses (cost) 10. Primary financial statements 11. Primary financial statements

Conditions for subject completion

Full-time form (validity from: 2012/2013 Summer semester, validity until: 2018/2019 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (100)	51
Exercises evaluation	Credit	40	21
Examination	Examination	60	30	3

Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Form	Study language	Tut. centre	Year	Type of duty
2014/2015	(B6208) Economics and Management	(6202R049) Accounting and Taxes		P	Czech	Ostrava	2	Choice-compulsory	study plan
2014/2015	(B6202) Economic Policy and Administration	(6202R010) Finance		P	Czech	Ostrava	2	Choice-compulsory	study plan
2013/2014	(B6208) Economics and Management	(6202R049) Accounting and Taxes		P	Czech	Ostrava	2	Choice-compulsory	study plan
2013/2014	(B6208) Economics and Management	(6202R049) Accounting and Taxes	(00) Accounting and Taxes	P	Czech	Ostrava	2	Choice-compulsory	study plan
2013/2014	(B6202) Economic Policy and Administration	(6202R010) Finance		P	Czech	Ostrava	2	Choice-compulsory	study plan
2013/2014	(B6202) Economic Policy and Administration	(6202R010) Finance	(00) Finance	P	Czech	Ostrava	2	Choice-compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

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