545-0085/01 – Acounting II (UCTII)
Gurantor department | Department of Economics and Control Systems | Credits | 6 |
Subject guarantor | Ing. Vlasta Humlová, Ph.D. | Subject version guarantor | Ing. Vlasta Humlová, Ph.D. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 2 | Semester | summer |
| | 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
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:
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. 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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction