545-0166/01 – Accounting for Managers (UPM)
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 | 2018/2019 | Year of cancellation | 2021/2022 |
Intended for the faculties | HGF | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
Student demonstrates knowledge:
- legislation,
- basic concepts of accounting,
- accounting (bases) in both simplified and full scope.
Student can:
- post simple accounting cases
- fully understand the basic financial statements.
Student is able to:
- evaluate the information contained in the basic financial statements,
- use accounting data for business decision-making.
Teaching methods
Lectures
Tutorials
Project work
Summary
The aim of the course is to acquaint students with the basic principles of accounting, with the basic legal standards in this area. Students will become acquainted with the management and importance of accounting throughout the entire business process. They will also learn the basic principles of accounting and its harmonization with IFRS and US GAAP.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
Presentation of semester work, written exam.
E-learning
The communication system Moodle (lms.vsb.cz) is used for communication above the framework of full-time education.
Other requirements
Student elaborates seminar paper on selected topic.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Entering the issue
2. Users of accounting information
3. Tools of weight of evidence
4. Basic building elements of the balance sheet
5. Basic building elements of income statement
6. Cash flow
7. Representation of business process
8. Basic methodical elements of accounting
9. Deadline and its operations
10. Shutter
11. Consolidation, consolidated financial statements
12. Analysis of financial statements
13. Some accounting fraud
14. GAPP
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction