117-0400/01 – Accounting (Úč)

Gurantor department	Department of Accounting and Taxes	Credits	5
Subject guarantor	doc. Ing. Dagmar Bařinová, Ph.D.	Subject version guarantor	doc. Ing. Dagmar Bařinová, Ph.D.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	2	Semester	winter
		Study language	Czech
Year of introduction	2007/2008	Year of cancellation	2012/2013
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
BAR36	doc. Ing. Dagmar Bařinová, Ph.D.
KRY50	Ing. Šárka Kryšková, Ph.D.

Extent of instruction for forms of study
Form of study	Way 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

Additional study materials

Study supports in the EduDocs system

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 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	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 year	Programme	Branch/spec.	Spec.	Form	Study language	Tut. centre	Year	Type 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 name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

2012/2013 Winter

2011/2012 Winter

2009/2010 Winter