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

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Jana Hakalová, Ph.D.Subject version guarantorIng. Jana Hakalová, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year2Semestersummer
Study languageEnglish
Year of introduction2009/2010Year of cancellation2018/2019
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher 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 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

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

Další požadavky na studenta

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

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
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 nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner