117-0824/01 – Accounting A (UA)
| 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 | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2006/2007 | 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 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.
Additional study materials
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction