117-0800/01 – Accounting (U)
Gurantor department | Department of Accounting and Taxes | Credits | 5 |
Subject guarantor | Ing. Yvetta Pšenková, Ph.D. | Subject version guarantor | Ing. Yvetta Pšenková, Ph.D. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 1 | Semester | winter |
| | Study language | Czech |
Year of introduction | 1999/2000 | Year of cancellation | 2023/2024 |
Intended for the faculties | EKF | Intended for study types | Bachelor |
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction