Czech

7

Not applicable.

Students will understand the information capability of accounting and will be made familiar with intercompany accounting. They will be able to prepare basic accounting transactions manually. Students will be cognisant of the information capability of individual accounting statements and their interrelations, and will be able to set the statements.

Basic knowledge of business economics.

Not applicable.

The course contains lectures that explain basic principles, problems and methodology of the discipline, and exercises that promote the practical knowledge of the subject presented in the lectures.

The course-unit credit is conditional on the following
1. preparation of a balance sheet
2. solving of a written example

In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate.

The course-unit credit is conditional on the following (40%)
1. preparation of a balance sheet
2. solving of a written example

In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate.


Conditions for passing an exam:
Students have to demonstrate their knowledge acquired in the course and be able to apply it in practice.
Form of examination: Oral
- oral part testing students' knowledge acquired in the course (maximum 60 %).

Topics of lectures include:
- Explaining of the significance and role of accounting, the development of accounting (regulations, harmonization, conceptual framework, the system of accounting), development trends in accounting and their characteristic features, accounting methods and principles.
- Basic instruments of accounting.
- Assets and liabilities accounts, accounting transaction, accounting operation, accounting entry,
- Balance sheet (as an accounting statement, its structure, its information capability, opening and closing of accounts),
- 4 basic variations of balance sheet accounts and examples of bookkeeping on assets and liabilities accounts, origin of costs and incomes and their impact on the balance sheet,
- Profit and loss statement, its structure and information capability,
- Evaluation and its problems,
- Assets, characteristic features and posting (long-term assets, short-term assets - stock, money, receivables),
- Equity
- Liabilities
- Temporary accounts of assets and liabilities / accruals and deferrals
- Closing of books and financial statements

The seminars will be focused on practising the lectured topics and elaboration of case studies (both individually and in teams).

Not applicable.

The aim is for students to
acquire general theoretic knowledge of accounting.
gain basic practical accounting skills (basic accounting operations, preparing obligatory and voluntary accounting statements, interpretation of obtained information).

Monitoring of students' individual work on the assigned tasks.

Not applicable.

Not applicable.

Zákon o účetnictví č.563/91 Sb. o účetnictví ve znění pozdějších předpisů a novel (CS)
:RYNEŠ, P. : Podvojné účetnictví a účetní závěrka.14 vyd. Praha: Anag, 2014. ISBN: 978-80-7263-853-6

Strouhal, J. a kol. Účetnictví 2012: Velká kniha účetních příkladů. 1.vyd., Computer Press, 2012. ISBN 9788026500087. (CS)

26 hours, compulsory

1.Basic instruments of accounting and their using.
2.Law of accounting - reading
3.Examples and training assets and liabilities accounts, accounting transaction, accounting operation, accounting entry,
4.Training preparation of Balance sheet
5.Preparation of Balance Sheet - indiviuald work/test
5.Examples of bookkeeping on assets and liabilities accounts, origin of costs and incomes and their impact on the balance sheet,
6.Profit and loss statement, its structure and information capability,-
7. Training bookkeeping of accounting transaction of long-term assets,
8. Training bookkeeping of accounting transaction of stocks
9. Training bookkeeping of accounting transaction of money and receivables
10.Training bookkeeping of accounting transaction of equity
11.Training bookkeeping of accounting transaction of liabilities
12.Training bookkeeping of accounting transaction of temporary accounts of assets and liabilities / accruals and deferrals
13.Training bookkeeping of accounting transaction closing of books and financial statements