545-0085/01 – Acounting II (UCTII)

Gurantor departmentDepartment of Economics and Control SystemsCredits6
Subject guarantorIng. Vlasta Humlová, Ph.D.Subject version guarantorIng. Vlasta Humlová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semestersummer
Study languageCzech
Year of introduction2015/2016Year of cancellation2018/2019
Intended for the facultiesHGFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
HUM10 Ing. Vlasta Humlová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 3+2
Combined Credit and Examination 9+6

Subject aims expressed by acquired skills and competences

the student demonstrates knowledge from content of individual accounting classes of accounting for complex accounting operations in accountig classes of work with finacial statements the student is able to charge difficult accounting operations prepare financial statements calculate and charge income tax charge each accounting operations using accounting software solve the entries in the tax records the student is able to solve complex accounting operations including the interrelationship of individual accounting classes use data acquired the accounting for business decision-marking orient themselves in the finacial statements handle accounting and tax recodrs from starting a business to prepare tax returns and subsequent calculation of tax duty to enterpreneurs

Teaching methods

Lectures
Tutorials

Summary

Annotation The aim of the subject is to introduce students to managing of the accounting, -from beginning the business activity to calculation of business tax burden and putting together of tax return. The students are learning to solve difficult account cases. They are also informed about the basic rules of account and his harmonization with IFRS and US GAAP. The teaching is completed with the managing of the tax register.

Compulsory literature:

SAMUELSON, Paul, A.; NORDHAUS, William, D. Economics. 18th ed. Mc Graw Hill Higher Education, 2005. 776 pp. ISBN 0-07-287205-5.

Recommended literature:

PIPER, Mike. Accounting made simple : accounting explained in 100 pages or less. Simple - Subjects, : Chicago 2010, 100s. ISBN 978-0-9814542-2-1.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

There are no additional requirements for students.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Tangible fixed assets and intangible assets 2. Acquisition of tangible fix assets by leasing 3. Inventories – the appreciating during the acquisition and decreasing 4. Accounting of inventories by the methods A,B 5. Methods of keeping secondaries acquisition costs 6. Financial accounts 7. Accounting on the accounts of receivables and liabilities 8. Methods of the accounting on the capital accounts 9. Final accounts, audit of final accounts 10. Meaning and function of international accounting 11. Harmonization of accounting 12. Guidelines EU and international standards of Accounting reporting 13. Legal adaptation of tax record, methods of managing tax record , definitition of basic concept 14. Managing of tax record, selected tax and non-tax incomes and expenses 15. Closing of the accounting books in the tax record and tax return to individual person

Conditions for subject completion

Combined form (validity from: 2015/2016 Winter semester, validity until: 2018/2019 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 33  17
        Examination Examination 67  34
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2018/2019 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2018/2019 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2018/2019 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2017/2018 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2017/2018 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2017/2018 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2016/2017 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2016/2017 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2016/2017 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2015/2016 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2015/2016 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2015/2016 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner