117-0824/01 – Accounting A (UA)

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 introduction2006/2007Year 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 16+0

Subject aims expressed by acquired skills and competences

1.To define the importace and basic functions of accounting. 2. To define the accounting entity and basic law concepts form Czech accounting act. 3. To describe the basic forms of balance sheet changes on balance sheet and profit and loss accounts.

Teaching methods

Lectures

Summary

The course is aimed at emphasizing the significance of accounting as a crucial instrument for depicting and understanding property and capital operations and company financial situation. Interpretation is based on the basic conceptual and methodological elements of accounting and the importance of harmonization of accounting. Then is focused on specifics of the accounting of business entities. The course continues in the consequential Accounting B.

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.

Conditions for subject completion

Lifelong form (validity from: 1960/1961 Summer semester, validity until: 2012/2013 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation Credit 85 (85) 0 3
        Účetnictví A Written test 85  85 2
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
2012/2013 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2012/2013 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics C Czech Ostrava 2 Compulsory study plan
2011/2012 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2010/2011 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics C Czech Ostrava 2 Compulsory study plan
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2009/2010 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics C Czech Ostrava 2 Compulsory study plan
2009/2010 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics C Czech Ostrava 2 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2007/2008 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics C Czech Ostrava 2 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes 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

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2009/2010 Winter