545-0081/01 – Acounting I (UCTI)
Gurantor department | Department of Economics and Control Systems | Credits | 6 |
Subject guarantor | doc. Ing. Michal Vaněk, Ph.D. | Subject version guarantor | doc. Ing. Michal Vaněk, Ph.D. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 2 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2015/2016 | Year of cancellation | 2018/2019 |
Intended for the faculties | HGF | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
the student demonstrates knowledge of
the area of the legislatition
the basic concepts of English
the bookkeeping in the simplified and the full range
the student is able to
orient oneself in the basic accounting rules
orient oneself in the individual accounts
charge the simple accounting transactions
the student is able to
deal with the simple accounting operations in the indivual account classes
apply the basic accounting principles
Teaching methods
Lectures
Tutorials
Summary
The aim of the subjekt is to present students to basic principle in accounting, basic norms as are the Czech accounting standards, law about accounting incl.related prescriptions. The students are teaching to orient on the individual accounting classes incl. entering into account of basic accounting operations occuring in these account classes.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
There are no additional requirements for students.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Historical development of accountancy
2. Introduction to accountancy
3. Account documents, account records
4. Balance sheet, basic changes of balance items
5. Methodical elements of accountancy, accounting on the balance and result accounts
6. Costs and revenues of accounting unit
7. Determinated accounting draft, accounting schedule
8. Appreciating of the property
9. Basic accounting of VAT and lfix assets
10. Basic accounting of inventories
11. Basic accounting of short- term financial assets and short-term financial credits
12. Basic accounting of receivables and liabilities
13. Basic accounting on capital accounts
14. Final accounts
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction