117-0400/02 – 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 introduction2009/2010Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
KRA601 Ing. Michal Krajňák, Ph.D.,MBA,LL.M.
KRY50 Ing. Šárka Kryšková, Ph.D.
PS150 Ing. Yvetta Pšenková, 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

test

E-learning

MOODLE

Další požadavky na studenta

Other specific requirements are not.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Framework syllabus of the course: 1. Introduction to accounting. 2. Classification of assets, liabilities and equity, valuation and balance. 3. The importance of expenses and revenues and their link to the balance sheet accounts. 4. Methodological and control elements of accounting. Accounting books. 5. Short-term financial assets. 6. Inventories 7. Long-term assets. 8. Accounting relationships. 9. Equity and liabilities. 10. Accounting characteristics of expenses and revenues. 11. Temporary accounts. 12. Provision. Adjustments. 13. Annual accounts. 14. Accounting harmonization.

Conditions for subject completion

Part-time form (validity from: 2013/2014 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 21
                Písemka Written test 40  21
        Examination Examination 60  30
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2019/2020 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Ostrava 2 Compulsory study plan
2019/2020 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Valašské Meziříčí 2 Compulsory study plan
2019/2020 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Šumperk 2 Compulsory study plan
2019/2020 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 2 Compulsory study plan
2019/2020 (B0312A050001) Public Economics and Administration K Czech Ostrava 1 Compulsory study plan
2019/2020 (B0312A050001) Public Economics and Administration K Czech Šumperk 1 Compulsory study plan
2019/2020 (B0312A050001) Public Economics and Administration K Czech Valašské Meziříčí 1 Compulsory study plan
2018/2019 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Šumperk 2 Compulsory study plan
2018/2019 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Ostrava 2 Compulsory study plan
2018/2019 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Valašské Meziříčí 2 Compulsory study plan
2018/2019 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 2 Compulsory study plan
2017/2018 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Ostrava 2 Compulsory study plan
2017/2018 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Šumperk 2 Compulsory study plan
2017/2018 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Valašské Meziříčí 2 Compulsory study plan
2017/2018 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 2 Compulsory study plan
2016/2017 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 2 Compulsory study plan
2016/2017 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Ostrava 2 Compulsory study plan
2016/2017 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Valašské Meziříčí 2 Compulsory study plan
2016/2017 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Šumperk 2 Compulsory study plan
2015/2016 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 2 Compulsory study plan
2015/2016 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Šumperk 2 Compulsory study plan
2015/2016 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Ostrava 2 Compulsory study plan
2014/2015 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Šumperk 2 Compulsory study plan
2014/2015 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Ostrava 2 Compulsory study plan
2014/2015 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 2 Compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Ostrava 2 Compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (02) Public Economics and Administration K Czech Ostrava 2 Compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Šumperk 2 Compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (01) Public Economics and Administration K Czech Šumperk 2 Compulsory study plan
2013/2014 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 2 Compulsory study plan
2013/2014 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics K Czech Ostrava 2 Compulsory study plan
2010/2011 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (02) Public Economics and Administration K Czech Ostrava 2 Compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (02) Public Economics and Administration K Czech Ostrava 2 Compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6210R004) European Integration (02) European Integration K Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner