Czech

5

Not applicable.

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.

Basic general knowledge of business economics.

Not applied.

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

Credit:
1) Two written tests (in the middle and at the end of semester). The required minimum for each test is 50 %.
2) Assignment - simulation of simple accounting agenda. The assignment is elaborated by maximum 4-members teams. Deadline for the assignment is on the seminar in the 12th week of semester. Lated delivery of assignment is on acceptable.

Exam:
Writtent - consists in two parts
1) multiple-choice test
2) practical part - complex case study
Minimum requiered is 60 %.

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. Harmonization of accounting. Application of IFRS.

Not applicable.

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 system.

Student´s participation on seminar is controlled.

Not applicable.

Not applicable.

KOVANICOVÁ, D. Abeceda účetních znalostí pro každého. Praha: Polygon, 2012. ISBN 978-80-7273-169-5. (CS)
KOVANICOVÁ, D. Finanční účetnictví – světový koncept. 5.vyd., BOVA POLYGON, 2005. ISBN 80-7273-129-7. (CS)
Zákon č. 563/1191 Sb., o účetnictví, v platném znění. (CS)
Vyhláška č.500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví, v platném znění. (CS)
České účetní standardy pro účetní jednotky č. 001 až 023, které účtují podle vyhlášky č. 500/2002 Sb., ve znění pozdějších předpisů. (CS)
RYNEŠ, P. Podvojné účetnictví a účetní závěrka. Průvodce podvojným účetnictvím k 1. 1. 2017. 17. aktualiz. vyd. Olomouc: ANAG, spol. s r.o., 2017. ISBN 978-80-7554-061-4.

Not applicable.

26 hours, compulsory