117-0400/01 – Accounting (Úč)

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
Year2Semesterwinter
Study languageCzech
Year of introduction2007/2008Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
KRY50 Ing. Šárka Kryšková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Part-time Credit and Examination 6+6

Subject aims expressed by acquired skills and competences

1.To clarify the basic principles of accounting. 2.To define the accounting entities, which account according to Czech accounting act. 3.To specify the diference between accounting and tax evidence. 4.To interpret the difference between the income and expenditure, resp. Cost and revenue.

Teaching methods

Lectures
Tutorials
Project work

Summary

The aim of the course is an explanation of the methodological elements of accounting with focus on the basic problem areas of accounting. The emphasis is placed on the link between bookkeeping and accounting reporting as a tool of financial management, while the process of accounting harmonization is marginally mentioned.

Compulsory literature:

First Introduction to Accounting (Accounting cat team of authors). Ostrava: VSB-TUO, 2008. TEAM OF AUTHORS. Accounting entrepreneurs. First ed Ostrava: Publishing Centre VSB-TU Ostrava, 2009. 215 pp. ISBN 978-80-248-2149-8. Act No. 563/1991 Coll., On Accounting, as amended

Recommended literature:

TEAM OF AUTHORS. Collection of examples and control questions from the accounts of business entities. First ed Ostrava: Publishing Centre VSB-TU Ostrava, 2008. 110 pp. ISBN 978-80-248-1881-8. TEAM OF AUTHORS. The merit-correlation Accounting 2010-2011. First ed Prague: Wolters Kluwer CR, 2010. 330 pp. ISBN 978-80-7357-538-0. Ministry of Finance Decree No. 500/2002 Coll., As amended Czech Accounting Standards No. 001-009, No. 011-023

Way of continuous check of knowledge in the course of semester

Písemný test a příklad

E-learning

Připravená opora v MOODLU - teorie + praktické příklady

Other requirements

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Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Legislation accounting, financial, methodological elements and principles of accounting. Costs, revenues and accruals, balance sheet link. Fixed assets. Inventory. Financial assets. Receivables. Private and foreign capital. Annual Financial Statements. The harmonization of accounting

Conditions for subject completion

Part-time form (validity from: 1960/1961 Summer semester, validity until: 2012/2013 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (100) 51 3
        Exercises evaluation Credit   3
        Examination Examination 100  51 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 yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2012/2013 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (01) Public Economics and Administration K Czech Šumperk 2 Compulsory study plan
2012/2013 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (02) Public Economics and Administration K Czech Ostrava 2 Compulsory study plan
2011/2012 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (01) Public Economics and Administration K Czech Šumperk 2 Compulsory study plan
2011/2012 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (02) Public Economics and Administration K Czech Ostrava 2 Compulsory study plan
2011/2012 (B6202) Economic Policy and Administration (6210R004) European Integration (02) European Integration K Czech Ostrava 2 Compulsory study plan
2010/2011 (B6202) Economic Policy and Administration (6210R004) European Integration (02) European Integration K Czech Ostrava 2 Compulsory study plan
2010/2011 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (01) Public Economics and Administration K Czech Šumperk 2 Compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (01) Public Economics and Administration K Czech Šumperk 2 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (01) Public Economics and Administration K Czech Šumperk 2 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (02) Public Economics and Administration K Czech Ostrava 2 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (01) Public Economics and Administration K Czech Šumperk 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2012/2013 Winter
2011/2012 Winter
2009/2010 Winter