117-0825/02 – Accounting B (UB)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Yvetta Pšenková, Ph.D.Subject version guarantorIng. Yvetta Pšenková, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semestersummer
Study languageCzech
Year of introduction2009/2010Year of cancellation2012/2013
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 Examination 16+0

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.

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 receivales and payables. -Capital accounts and long-term payables. -Costs, revenues. -Net profit or loss.

Conditions for subject completion

Lifelong form (validity from: 2009/2010 Summer semester, validity until: 2012/2013 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Examination Examination 100  51 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 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

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2012/2013 Summer
2010/2011 Summer