117-0800/01 – Accounting (U)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Yvetta Pšenková, Ph.D.Subject version guarantorIng. Yvetta Pšenková, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction1999/2000Year of cancellation2023/2024
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
PS150 Ing. Yvetta Pšenková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Lifelong Credit and Examination 16+0

Subject aims expressed by acquired skills and competences

1. To clarify the importace and basic functions of accounting. 2. To define the basic types of balance sheet (statement of financial position) changes on balance sheet an d profit and loss accounts. 3. To charakterize the content of each accounting classes according to Czech accounting standards. 4. To be able to calculate profit or loss of the company and transform it to tax profit or loss.

Teaching methods

Lectures

Summary

The subject is aimed at getting students acquainted with the fundamentals of financial accounting and the importance of harmonization of accounting with the perspectives of its further development. An emphasis is laid on the linkage between keeping the accounting and accounting publishing through the statements of account.

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. CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p. CZECH TAXATION IN 2012. Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Prague: Trade Links, 2012. 534 p.

Recommended literature:

ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2012. 459 p. CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p. CZECH TAXATION IN 2012. Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Prague: Trade Links, 2012. 534 p.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Other conditions are not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Lectures are focused on the folowing issues: - Accounting legislation in the Czech Republic. - Balance sheet. - Profit and loss account. - Long-term intangible assests. - Inventory. - Short-term financial assets and short-term bank credits. - Accounting for receivables and payables. - Receivables and payables with employees and institutions. - Taxes and subsidies receivable and payable. - Capital acccounts and long-term payables. - Reserves. - Costs,revenues.

Conditions for subject completion

Lifelong form (validity from: 1960/1961 Summer semester, validity until: 2012/2013 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (100) 51 3
        Examination Examination 100  0 3
        Exercises evaluation Credit 0  0 3
Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2013/2014 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics C Czech Ostrava 2 Compulsory study plan
2012/2013 (B6208) Economics and Management (6208R037) Management (02) Management C Czech Ostrava 2 Compulsory study plan
2011/2012 (B6208) Economics and Management (6208R037) Management (02) Management C Czech Ostrava 2 Compulsory study plan
2010/2011 (B6208) Economics and Management (6208R037) Management (02) Management C Czech Ostrava 2 Compulsory study plan
2009/2010 (B6208) Economics and Management (6208R037) Management (02) Management C Czech Ostrava 2 Compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (02) Public Economics and Administration C Czech Ostrava 2 Compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R040) Regional Development C Czech Ostrava 2 Compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (02) Public Economics and Administration C Czech Ostrava 2 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (02) Public Economics and Administration C Czech Ostrava 2 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R056) Veřejná správa C Czech Ostrava 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6208R037) Management (02) Management C Czech Ostrava 2 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (02) Public Economics and Administration C Czech Ostrava 2 Compulsory study plan
2007/2008 (B6208) Economics and Management (6208R037) Management (02) Management C Czech Ostrava 2 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (02) Public Economics and Administration C Czech Ostrava 2 Compulsory study plan
2006/2007 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics C Czech Ostrava 2 Compulsory study plan
2006/2007 (B6208) Economics and Management (6208R037) Management (02) Management C Czech Ostrava 2 Compulsory study plan
2005/2006 (B6208) Economics and Management (6208R037) Management (02) Management C Czech Ostrava 2 Compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6210R004) European Integration (02) European Integration C Czech Ostrava 2 Compulsory study plan
2005/2006 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics C Czech Ostrava 2 Compulsory study plan
2005/2006 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics C Czech Ostrava 1 Compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 1 Compulsory study plan
2005/2006 (B6208) Economics and Management (6208R037) Management (02) Management C Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2011/2012 Winter