117-0800/02 – Accounting (U)

Gurantor department	Department of Accounting and Taxes	Credits	4
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	2008/2009
Intended for the faculties	EKF	Intended for study types	Bachelor

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Distance	Credit	1+0
Lifelong	Credit	1+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:

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

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: 2009/2010 Winter semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation	Credit	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
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	(6202R049) Accounting and Taxes	(02) Accounting and Taxes		C	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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