Czech

6

Not applicable.

Outcomes of the subject are:
- Theoretical knowledge of accounting in selected accounting entities
- Development of skills required for accounting for state and flow of assets, liabilities, expenses, revenues and profit
- Basic skills leading to compiling of financial statements in selected accounting entities

Knowledge in the field of financial accounting.

Not applicable.

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.

Conditions for awarding the course-unit credit:
- Participation at all seminars
- Completion of the control semestral written test marked at least with grade "E"

Conditions for passing the exam:
- Completion of the exam written test marked at least with grade "E"
- Student’s overall grade is counted as an average of semestral and exam test (For example: semestral test clasified "A", exam test "E", overall grade "C")
- Possible oral exam in the case of ambigious outcome

Definition of public administration entities (selected accounting entities)
Legal regulation of accounting in selected accounting entities, its importance, basic terminology
Accounting for acquisition, depreciation and disposals of fixed assets
Accounting for particular categories of current assets
Definition and structure of costs and its accounting
Definition and structure of revenues and its accounting
Financial statements operations
Financial statements operations focused on the financial statements of selected entities

Not applicable.

The aim of the course is to gain knowledge of accounting in public sector, major differences between accounting of enterpreneurs and selected accounting entities, realities, which accounting entities are obliged to fulfil, accounts from accounts chart designated for selected accounting entities and about its relevance to ensure fulfiling of accounting objectives and about financial statements and operations linked to them in selected accounting entities.

In accordance with acquired knowledge it is also aim of the course to gain basic skills for the accounting for assets, liabilities, expenses, revenues and profit in selected accounting entities and skills of financial statement operations.

Attendance of students will be monitored at the seminars. Students will be familiarized at the first seminar with a possibility of replacing missed lessons, which will be properly excused by the tutor.

Not applicable.

Not applicable.

Zákon č. 563/1991 Sb. o účetnictví ve znění pozdějších předpisů (CS)
Vyhláška č. 410/2009 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, pro některé vybrané účetní jednotky (CS)
České účetní standardy pro některé vybrané účetní jednotky, které vedou účetnictví podle vyhlášky č. 410/2009 Sb. (CS)

KOLEKTIV AUTORŮ. ÚZ č. 1064 - Účetnictví územních samosprávných celků, organizačních složek státu a příspěvkových organizací. Kontrola. Ostrava: Sagit, 2015. 416 s. ISBN 978-80-7488-092-6. (CS)
PROKŮPKOVÁ, D. a M. SVOBODA. Jak číst účetní výkazy vybraných účetních jednotek. 1. vyd. Praha: Wolters Kluwer, 2014. 152 s. ISBN 978-80-7478-522-1. (CS)
KRBEČKOVÁ, M. a J. PLESNÍKOVÁ. FKSP sociální fondy, benefity a jiná plnění. 4. vyd. Olomouc: ANAG, 2014. 183 s. ISBN 978-80-7263-865-9. (CS)
MÁČE, M., D. PROKŮPKOVÁ a Z. MORÁVEK. Účetnictví pro územní samosprávné celky, příspěvkové organizace a organizační složky státu: aplikace v příkladech. 1. vyd. Praha: Grada, 2012. 632 s. ISBN 978-80-247-3637-2. (CS)

26 hours, compulsory

Identification of the major differences between accounting of entrepreneurs and selected accounting entities, accounts and accounting principles on accounts
Characteristics of account class 0 and fixed assets accounting
Depreciation and disposals of fixed assets
Characteristics of account class 1 and inventories accounting
Characteristics of account class 2 and accounting for financial relationships to various entities
Characteristics of account class 3 and accounting for debtor’s relations
Characteristics of account class 4 and its accounting and specifics
Characteristics of account classes 5 and 6, admissibility of their use and accounting for expenses and revenues
Characteristics of account classes 7 and 8 and their accounting options
Characteristics of account class 9 and accounting for funds, profit, long-term loans and reserves
Account class 9 as financial statements accounts and its use
Closing of accounting books and compilation of financial statements