545-0166/01 – Accounting for Managers (UPM)

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 introduction2018/2019Year of cancellation
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 2+3
Part-time Credit and Examination 8+12

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:

BOKŠOVÁ, Jiřina. Účetní výkazy pod lupou. 2., aktualizované vydání. Praha: Linde Praha, 2013. Účetnictví (Wolters Kluwer). ISBN 978-80-720-1-921-2. DVOŘÁKOVÁ, Dana. Základy účetnictví. 2., aktualizované vydání. Praha: Wolters Kluwer, 2017. Účetnictví (Wolters Kluwer). ISBN 978-80-7552-892-6. SKÁLOVÁ, Jana. Podvojné účetnictví ... 2., aktualizované vydání. Praha: Grada, 1992-. Účetnictví a daně (Grada). ISBN 978-80-271-0868-8. KOVANICOVÁ, Dana. Finanční účetnictví: světový koncept IFRS/IAS. 5., aktualiz. vyd. Praha: BOVA POLYGON, 2005. Účetnictví a daně (Grada). ISBN 80-727-3129-7.

Recommended literature:

JANHUBA, Miloslav, Marie MÍKOVÁ, Jaroslava ROUBÍČKOVÁ a Vladimír ZELENKA. Finanční účetnictví: obecné otázky. 5., aktualiz. vyd. V Praze: C.H. Beck, 2016. Beckovy ekonomické učebnice. ISBN 978-80-7400-614-2. JANHUBA, Miloslav, Marie MÍKOVÁ, Jaroslava ROUBÍČKOVÁ a Vladimír ZELENKA. Základy teorie účetnictví: obecné otázky. 2., upr. vyd. Praha: Oeconomica, 2007. Beckovy ekonomické učebnice. ISBN 978-80-245-1268-6.

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

Full-time form (validity from: 2019/2020 Winter 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 30  17
        Examination Examination 70  34
Mandatory attendence parzicipation: 80% attendance at seminars.

Show history

Occurrence in study plans

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2019/2020 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2019/2020 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner