117-0825/01 – Accounting B (UB)
| 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 | summer |
| | 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 emphasize the importance of equity and liabilities as an significant source of a business.
2. To clarify the mening of costs and revenues in relation to profit or loss.
3. To explain the differences of accounting and tax conception of costs and
revenues.
4. To analyse the accounting operations related to annual statement of
balances and financial statement.
5. To emphasize the importance and usage of financial statement of a company.
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 the continuation of Accounting A course.
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 following issues:
- 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.
- Net profit or loss.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.