117-0524/02 – Accounting A (AA)
| Gurantor department | Department of Accounting and Taxes | Credits | 5 |
| Subject guarantor | Ing. Kateřina Krzikallová, Ph.D. | Subject version guarantor | Ing. Kateřina Krzikallová, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | winter |
| | Study language | English |
| Year of introduction | 2016/2017 | Year of cancellation | |
| Intended for the faculties | EKF | Intended for study types | Bachelor |
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:
Recommended literature:
Way of continuous check of knowledge in the course of semester
processing of a case study, credit test
E-learning
processing of a case study, credit test in LMS Moodle
Other requirements
Other requirements for the student have not been determined.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
Framework syllabus of lectures:
1. Introduction to accounting (importance, function, principles, legal framework; classification of assets, liabilities, expenses and revenues, basic principles of valuation; balance sheet; income statement; methodological and control elements of accounting; accounting books).
2. Intangible fixed assets (characteristics, valuation in relation to the acquisition and at the balance sheet date, acquisition methods, disposal of assets, depreciation, technical improvement).
3. Tangible fixed assets (characteristics, valuation in relation to the acquisition and at the balance sheet date, acquisition methods, disposal of assets, depreciation, technical improvement).
4. Long-term financial assets (characteristics, valuation in the case of acquisition, at the balance sheet date, sale).
5. Inventories (categorisation, valuation and accounting in case of purchase, own activities, on the stock, within the consumption and within the annual report).
6. Short-term financial assets and short-term bank loans (money, securities transactions, loans).
7. Confrontation of selected areas of accounting with IFRS concept.
8. Confrontation of accounting and tax conception of expenses and revenues.
9. Clearing relations (with employees, trade - receivables, payables).
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction