Course detail

Accounting

FIT-IUCEAcad. year: 2015/2016

The subject is focused on the bases and basic principles of accounting, i.e. stress is put on construction of the balance, on changes in balance, on recognition of costs and revenues, on creation of profit/loss and on cash flows in a business entity.

Language of instruction

Czech

Number of ECTS credits

5

Mode of study

Not applicable.

Guarantor

doc. Ing. Anna Fedorová, CSc.

Department

Institute of Informatics (ÚI)

Learning outcomes of the course unit

Students will understand the basic principles of accounting and interconnection in accounting operations and in financial statements. Students will gain the skills of identification of accounting operations and their influence on the items of financial statements, and skills of preparation of financial statements.

Prerequisites

Basic general knowledge of business economics.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Not applicable.

Assesment methods and criteria linked to learning outcomes

The minimum evaluation of a stop-and-check test is 20 from 40 points.

Course curriculum

Syllabus of lectures:
  1. Logic and importance of accounting. Methodological tools of accounting.
  2. Balance. Changes in balance.
  3. Valuation of assets and liabilities.
  4. Costs and revenues. Profit/loss. Profit and loss statement.
  5. Cash flows.
  6. Legal framework of accounting in the Czech republic.

Syllabus of numerical exercises:
The course contains two-hours lectures per week that explain basic principles, problems and methodology of the discipline, and two-hour exercises per week promoting the practical knowledge and applications of the subject presented in the lectures.

Work placements

Not applicable.

Aims

Objective of the subject is to educate the students in the field of basic principles of accounting and in the primary interconnections in financial statements which are the key to understanding of any accounting systém.

Specification of controlled education, way of implementation and compensation for absences

Student's participation on seminars is checked.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Not applicable.

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme IT-BC-3 Bachelor's

    branch BIT , any year of study, summer semester, elective

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

doc. Ing. Anna Fedorová, CSc.

Syllabus

  1. Logic and importance of accounting. Methodological tools of accounting.
  2. Balance. Changes in balance.
  3. Valuation of assets and liabilities.
  4. Costs and revenues. Profit/loss. Profit and loss statement.
  5. Cash flows.
  6. Legal framework of accounting in the Czech republic.

Fundamentals seminar

26 hours, optionally

Teacher / Lecturer

doc. Ing. Anna Fedorová, CSc.

Syllabus

The course contains two-hours lectures per week that explain basic principles, problems and methodology of the discipline, and two-hour exercises per week promoting the practical knowledge and applications of the subject presented in the lectures.