117-0524/01 – Accounting A (AA)

Gurantor department	Department of Accounting and Taxes	Credits	4
Subject guarantor	Ing. Kateřina Krzikallová, Ph.D.	Subject version guarantor	Fiktivní Uživatel
Study level	undergraduate or graduate	Requirement	Compulsory
Year	1	Semester	winter
		Study language	Czech
Year of introduction	1999/2000	Year of cancellation	2012/2013
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
HAL77	Ing. Lenka Halouzková, Ph.D.
LIH80	Ing. Marie Lichnovská, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit	2+2

Subject aims expressed by acquired skills and competences

1. To emphasize the importance, function and methodic elements of accounting. 2. To explain the importance of international accounting harmonization. 3. To analyse the impact of accounting operation in connection to enterprise property. 4. To analyse the impact of accounting operation in connection to business payables relationship of the enterprise.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is to emphasize the importance of accounting as a tool for displaying and understanding the main property and capital operations of business entities and financial position of the company. It is based on the basic conceptual and methodological elements of accounting, the importance of accounting harmonization with their subsequent projection and focus on specific areas of business entities accounting. The course continues in the following course Accounting B.

Compulsory literature:

AGIANNI, Vasiliki et al. European Tax Handbook 2023. 34th ed. Amsterdam: IBFD, 2023. 1436 p. ISBN 978-90-8722-821-7. HASHIMZADE, Nigar and Yuliya EPIFANTSEVA, ed. The Routledge Companion to Tax Avoidance Research. London: Routledge, Taylor & Francis Group, 2018. 476 p. ISBN 978-1-138-94134-2. RICH, Jay, JONES, Jefferson and Linda MYERS. 5th ed. Boston: Cengage Learning, 2021. 848 p. ISBN 978-0-357-13269-2.

Recommended literature:

JAMES, Simon R. and Christopher NOBES. The economics of taxation: principles, policy and practice. 18th ed. Birmingham: Fiscal Publications, 2018. 326 p. ISBN 978-1-906201-42-5. PAPIS-ALMANSA, Marta ed. EU Value Added Tax and Beyond - Essays in Honour of Ben Terra. Amsterdam: IBFD, 2023. 360 p. ISBN 978-9087228-18-7. SPIES, Karoline. Permanent Establishments in Value Added Tax. Amsterdam: IBFD, 2020. 564 p. ISBN 978-90-8722-572-8. 978-90-411-3523-0.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

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Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

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Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester, validity until: 2007/2008 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation	Credit	85 (85)	0	3
Other task type	Other task type	85	0	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.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty
2006/2007	(B6202) Economic Policy and Administration	(6202R010) Finance	(01) Finance		P	Czech	Ostrava	1			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

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