117-0566/02 – Fundamentals of Accounting (FA)

Gurantor department	Department of Accounting and Taxes	Credits	4
Subject guarantor	Ing. Jana Hakalová, Ph.D.	Subject version guarantor	Ing. Jana Hakalová, Ph.D.
Study level	undergraduate or graduate
		Study language	English
Year of introduction	2014/2015	Year of cancellation	2019/2020
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
HAK30	Ing. Jana Hakalová, Ph.D.
RAN03	Ing. Kateřina Krzikallová, Ph.D.
PAL36	Ing. Marcela Palochová, Ph.D.
PS150	Ing. Yvetta Pšenková, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Examination	2+0

Subject aims expressed by acquired skills and competences

1. To emphasize the importance of accounting as the enterprise financial management tool. 2. To feature the importance of accounting operation in individual areas of accounting. 3. To explain the differences of accounting and tax conception of costs and revenues. 4. To clarify the connection and the impact of accounting operation to disclosed financial statements.

Teaching methods

Lectures
Tutorials

Summary

The course focuses on explaining the basics of accounting and technical accounting terminology in English.

Compulsory literature:

ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2012. 459 p.

Recommended literature:

CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p.

Way of continuous check of knowledge in the course of semester

Seminar work,Tests,Consultations

E-learning

Other requirements

Additional requirements for the student to be determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Course outline: 1. Accounting system 2. Accounting concepts 3. Long-term tangible and intangible assets 4. Depreciation and amortization of long-term assets 5. Inventories 6. Cash, bank accounts, deposits, cash equivalents 7. Receivables 8. Equity and Liabilities 9. Sales (revenues) and Income, expenses (cost) 10. Primary financial statements 11. Primary financial statements

Conditions for subject completion

Conditions for completion are defined only for particular subject version and form of study

Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Type of block	Block owner
Incoming Students	2017/2018	Full-time	English	Choice-compulsory	163 - International Office	stu. block
Incoming Students	2016/2017	Full-time	English	Choice-compulsory	163 - International Office	stu. block
Incoming Students	2015/2016	Full-time	English	Choice-compulsory	163 - International Office	stu. block
Incoming Students	2014/2015	Full-time	Czech	Choice-compulsory	163 - International Office	stu. block

Assessment of instruction

Předmět neobsahuje žádné hodnocení.