Czech

4

Not applicable.

Students will acquire knowledge of accounting terminology relating to accounting statements. They will have an overview of accounting statements and will gain skills necessary for computer-aided processing of time series of selected accounting characteristics.

- The general economic knowledge at secondary school level.
- Ability to find necessary information on the INTERNET.
- Competence in EXCEL operations.
- Knowledge of database systems.

Not applied.

Lectures consist of an explanation of basic principles, methodology of the discipline problems
and model solution. Exercise support of practical mastery of subject matter presented in lectures or assigned for individual study. The part the students' work is entered and independent work.
Attendance at lectures is recommended. Attendance at seminars is required.

The course is concluded by a graded course-unit credit. The graded course-unit credit is conditional on elaboration and presentation of assigned tasks evaluated by E grade as minimum. The final classification will reflect results of individual assignments.
The exam is written. The final exam grade for this course is made up of 50% for the work in the course of the semester and 50% for the final exam.

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

Not applicable.

The aim of the course is for students to
- be familiar with accounting statements.
- become acquainted with information obligations of a company.
- gain skills of computer-aided processing of time series of selected accounting characteristics.

The tasks will be assigned in stages during the semester and students will deliver and present the time series of accounting characteristics. All jobs are classified. Condition for the credit rating is evaluation at least E. In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate.

Not applicable.

Not applicable.

KOVANICOVÁ, D. Abeceda účetních znalostí pro každého. Praha: Polygon, 2012. ISBN 978-80-7273-169-5. (CS)
KOVANICOVÁ, D. a kol. Finanční účetnictví - světový koncept. Praha, BOVA POLYGON 2005.ISBN 80-7273-1239-7. (CS)
Zákon č. 563/1191 Sb., o účetnictví (CS)
Vyhláška č.500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví (CS)
České účetní standardy pro účetní jednotky č. 001 až 023, které účtují podle vyhlášky č. 500/2002 Sb., ve znění pozdějších předpisů.

Ryneš, P. Podvojné účetnictví a účetní závěrka 2015. 15.vyd., ANAG, 2015. ISBN 978-80-7263-924-3. (CS)

26 hours, compulsory

Topics of lectures:
1) Characteristics of double-entry bookkeeping
2) Methodical instruments of double-entry bookkeeping
3) Accounting principles
4) Legal regulations governing accounting
5) Profit and loss statement
6) Balance sheet
7) Characteristics of assets: fixed assets, current assets, liquid assets, accounts receivable.
8) Characteristics of liabilities: equity and liabilities.
9) Attachment to financial statement.
10) Issuing of accounting information.