Course detail

Accountancy

ÚSI-1SBUCAcad. year: 2017/2018

In the course, students are introduced to the general characteristics of accounting and its methodological tools and accounting legislation. The main attention is paid to the contents of the financial statements. In the balance sheet they are introduced to its items and their valuation method.

Language of instruction

Czech

Number of ECTS credits

4

Mode of study

Not applicable.

Guarantor

doc. Ing. Anna Fedorová, CSc.

Department

Institute of Forensic Engineering (ÚSI)

Learning outcomes of the course unit

Goal of this subject is to gain knowledge of content and value of financial statements and other parts of a company. Students should be able to assess the performance of the company and its financial position. He or she should be able to identify weaknesses in corporate business development.

Prerequisites

Basic economic understanding of business issues: legislation establishment and operation of companies, the structure and function of property used for business purposes, sources of financing assets and cash flows of the company.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Teaching is carried out through lectures and seminars. Lectures consist of interpretations of basic principles, methodology of given discipline, problems and their exemplary solutions. Seminars particularly support practical mastery of subject matter presented in lectures or assigned for individual study with the active participation of students.

Assesment methods and criteria linked to learning outcomes

Evaluation of a concrete company on the basis of financial statements and presentation of conclusions are the conditions in order to gain unit credit.

Course curriculum

1. Characteristic of accountancy: principle and importance of accounting, accounting history, basic principles of accounting and methodological tools
2. Balance Sheet - definition of balance sheet items.
3. Valuation of assets and liabilities, valuation bases.
4. Costs and revenues, profit
5. Profit and loss statement - result of management (bookkeeping)
6. Cash flows in the business, cash flow statement and the definition of its items. Direct and indirect method of cash flow
7. Accounting regulation in the Czech Republic, harmonization of accounting, IFRS.

Work placements

Not applicable.

Aims

To familiarize students with the content of individual components of regular reports from the accounting and understand their meaning. On these basis, then gain the ability to assess the performance of the company and its financial position.

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

Presentation of findings from the financial reports of the company

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

KOVANICOVÁ,D. Jak porozumět světovým, evropským, českým účetním výkazům. Praha, Polygon 2004. (CS)
KOVANICOVÁ,D. Finanční účetnictví : světový koncept IFRS/IAS. Praha, Bova Polygon 2005. (CS)
Zákon č.563/1991 Sb., o účetnictví. (CS)

Recommended reading

Zákon č. 586/1992 Sb., o daních z příjmů. (CS)
Zákon č. 235/2004 Sb., o dani z přidané hodnoty. (CS)

Classification of course in study plans

  • Programme MSoI Master's

    branch EID , 1. year of study, summer semester, compulsory
    branch REI , 1. year of study, summer semester, compulsory

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

Ing. Veronika Koláčná

Exercise

13 hours, compulsory

Teacher / Lecturer

Ing. Veronika Koláčná