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.

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.

Characteristics and content of financial statements
Characteristics of the enterprise, according to information from the balance sheet
Characteristics of the enterprise according to the profit and loss
Statement of cash flow, its structure and explanatory basic knowledge about
The basic link between the balance sheet, profit and loss account and statement of cash flow
Adjusting financial statements and accounting EU legislation and the Acts
Methods and principles of information processing in accounting
The detailed structure of the balance sheet: the accounting definition of balance sheet items and their valuation
The detailed structure of the income statement, basic income and expense items
Practical examples of specific company financial statements are conclusions about their economic situation
Notes to Financial Statements
Statement of Changes in Equity
Audit of 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.: Jak porozumět světovým, evropským, českým účetním výkazům. Praha, BOVA POLYGON 2006. ISBN 80-7273-095-9. (CS)
Kovanicová,D. a kol.: Finanční účetnictví - světový koncept. Praha, BOVA POLYGON 2005.ISBN 80-7273-1239-7. (CS)
Zákon č. 563/1991 Sb., o účetnictví (CS)
Vyhláška č.500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví (CS)

Ryneš, P. Podvojné účetnictví a účetní závěrka 2015. 15.vyd., ANAG, 2013. ISBN 978-80-7263-924-3. (CS)

13 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.