Czech

5

Not applicable.

Institute of Structural Economics and Management (EKR)

Students will gain an overview of the management of economic evidence, understand the relationship between accounting and the tax system and their significance and meaning for the needs of economic practice. They will acquire basic skills in the area of financial accounting and acquire the ability to recognize the typical accounting transactions in assets and resources, as well as in the evidence of expenses and income. The ability to assemble the prescribed financial statements and work with them for financial management needs.

Knowledge of financing and construction firm economy.

Knowledge of prices and firm economy.

The course is taught through lectures, practical classes and self-study assignments. Attendance at lectures is optional, but attendance at classes is compulsory.

To receive a credit is under condition to demonstrate ability in solving typical accounting transactions of an economic practice the ability to apply theoretical knowledge and economic thinking. The exam consists of a written part and an oral part. Condition of the oral exam is a fulfillment of written test conditions. Limits for each grade of evaluation will be set. Total sum 100 points from written exam. The limit for oral exam approval is 51 points.

1. – 2. Law 563/91 Coll. about accounting
3. Accounting system and Czech accounting standards and Ordinance 500/2002 Sb.
4. – 5. Accounts of the long-term tangible and intangible property
6. – 7. Inventory evidence
8. Wages evidence
9. Receivables and liabilities
10. – 11. Costs and revenues
12. Time differentiation of costs and revenues
13. Capital accounts and long-term liabilities. Accounting statements

Not applicable.

To get fundamental skills and knowledge about financial accounting. Ability to account typi-cal accounting transactions from the area of property and financial sources, further then in the costs and returns evidence. Ability to put together prescribed account reports and to work with them for financial management needs.

Extent and forms are specified by guarantor’s regulation updated for every academic year.

Suitable co-operation in projects oriented in evidence and management of company economics.

Not applicable.

Zákon č. 563/91 Sb., o účetnictví. 0. (CS)
Opatření MF č.j.281/89 759/2001, kterým se stanoví účtová osnova a postupy účtování pro podnikatele. 0. (CS)
Vyhláška č.500/2002 Sb.. 2002. (CS)
Sutton, Tim: Corporate Financial Accounting and Reporting. Prentice Hall, 2004. ISBN 978-0-273-67620-1. (EN)
SEDLÁČEK, Jaroslav: Účetnictví pro manažery. Praha: Grada, 2005, 2005. ISBN 80-247-1195-8. (CS)

KOVANICOVÁ, Dana: Finanční účetnictví. Praha: BOVA POLYGON, 2005. ISBN 80-7273-129-7. (CS)

26 hours, compulsory

1.-2. Accounting documents. Introduction to the tax evidence. Keeping cash book and books of ancillary evidence.
3. Economic processes in the system of accounts.
4.-5. Long-term assets. Acquisition. Depreciation. Disposals.
6.-7. Inventory. A and B stock records. Inventory valuation. Inventory stock.
8. Financial accounts. Evidence of valuables, cash and non-cash transactions. Evidence of wages.
9. Accounting relations. Receivables and trade payables. Taxes and subsidies.
10.-11. Evidence of costs and revenues. Costs and revenues from operating, financial and extraordinary activities. Accrued expenses and revenues. Exchange rate differences.
12. Capital accounts and long-term liabilities. Equity. Provisions. Distribution of profit.
13. Annual financial statements and closing. Determining income tax of artificial persons. Principle continuity. Credit test.