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 |
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:
Recommended literature:
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction