Course detail

Accounting

FP-U2_1Acad. year: 2013/2014

Fixed assets and the methods of their booking, current assets and methods of their booking, expanses and revenues and the methods of their booking, income (loss) for fiscal period and methods of their booking, liabilities and methods of their booking, process of final account.

Language of instruction

Czech

Number of ECTS credits

6

Mode of study

Not applicable.

Guarantor

doc. Ing. Anna Fedorová, CSc.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students will become acquainted with the principles of balancing the property amounts and liabilities in the particular accounting operations, operations in accounts and accounting statements including opening and closing of bookkeeping.

Prerequisites

Students need skills:
- Methods of double-entry bookkeeping
- Accounting definition of asset items and their valuation
- Recognition of individual assets
- On costs, revenues and profit enterprise
- The links listed accounting categories and their projection to the financial statements

Co-requisites

Not applied.

Planned learning activities and teaching methods

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.

Assesment methods and criteria linked to learning outcomes

The requirement for obtaining the credit is to complete all exercises, successfully (at least grade E) manage the knowledge test and prepare financial statements.
The test consists of written, in the case of an ambiguous result the oral part.
The written exam has two stages: a knowledge test on the computer and the solving of given example. Both components are classified separately. On the resulting classification each part is involved following: an example of -60%, a knowledge test - 20%, the results of the exercises - 20%.

Course curriculum

Fixed Assets. The booking of asset acquisition, depreciation and asset disposal.
Current assets and methods of their booking
Definition and classification of expanses and the methods of their booking.
Definition and classification of revenues and the methods of their booking.
The methods of final closing.
Audits in accounting.

Work placements

Not applicable.

Aims

Students will be introduced to approaches of booking of assets and liabilities, expenses, revenues and income (loss) for fiscal period.
Students will become acquainted with concepts of closing of bookkeeping and final account.

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

Presence in the lectures is monitored by means of the presence sheet. Students obtain credits based on passing the partial exercises within the semester. Students will become acquainted with the partial exercises and settlement days.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Kovanicová, D. Abeceda účetních znalostí pro každého. 19.vyd., BOVA POLYGON, 2009. ISBN 978-80-7273-156-5. (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 podnikatele (CS)

Recommended reading

Fedorová,A.,Beranová,M.: Pracovní listy II. (CS)
Strouhal, J. a kol. Účetnictví 2010: Velká kniha účetních příkladů. 1.vyd., Computer Press, 2010. ISBN 978-80-251-2907-4. (CS)

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-DP , 2. year of study, winter semester, compulsory

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

doc. Ing. Anna Fedorová, CSc.

Syllabus

1) Long-term tangible and intangible assets and the depreciation, calculation of depreciation scheme and its presentation.
2) Accounts receivable after the maturity date, rectifying items of accounts receivable and their creation, the calculation of rectifying items (both accounting and taxable) of company accounts receivable, presentation.

Exercise

26 hours, optionally

Teacher / Lecturer

doc. Ing. Anna Fedorová, CSc.

Syllabus

1) Long-term tangible and intangible assets and the depreciation, calculation of depreciation scheme and its presentation.
2) Accounts receivable after the maturity date, rectifying items of accounts receivable and their creation, the calculation of rectifying items (both accounting and taxable) of company accounts receivable, presentation.