Czech

2

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 and self-study assignments. Attendance at lectures is optional.

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 test will consist 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. Act. No 563/91 Coll. about accounting.
3. Assets and liabilities. Balance sheet, types of balance sheets. Balance sheet day. Costs and revenues of accounting unit.
4. Account. Types of accounts. Basic accounting operation in the area of assets, accounting of costs and revenues.
5. Chart of acounts and accounting procedures for entrepreneurs. Accounting of long tangible and intangible assets.
6. Stock accounting.
7. Accounting for financial accounts. Accounting of receivables and liabilities.
8. Evidence of wages. Accounting in relation to state budget (taxes and grants).
9. Accounting of costs and revenues.
10. Accrued expenses and revenues. Estimated items.
11. Creation and use of reserves. Link to income tax.
12. Accounting in accounting class 4 - Capital accounts and long-term liabilities.
13. Closing of accounts. Accounting procedures at the end of accounting period. Closing and opening of accounting books. Using of profit or loss.

Not applicable.

To get fundamental skills and knowledge about financial accounting. Ability to account typical 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)
KOVANICOVÁ, Dana: Finanční účetnictví v kontextu současného vývoje. Praha: Polygon, 1997. ISBN 80-85967-51-0. (CS)
Opatření MF č.j.281/89 759/2001, kterým se stanoví účtová osnova a postupy účtování pro podnikatele. 2001. (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)

Not applicable.

26 hours, optionally

1.–2. Act. No 563/91 Coll. about accounting.
3. Assets and liabilities. Balance sheet, types of balance sheets. Balance sheet day. Costs and revenues of accounting unit.
4. Account. Types of accounts. Basic accounting operation in the area of assets, accounting of costs and revenues.
5. Chart of acounts and accounting procedures for entrepreneurs. Accounting of long tangible and intangible assets.
6. Stock accounting.
7. Accounting for financial accounts. Accounting of receivables and liabilities.
8. Evidence of wages. Accounting in relation to state budget (taxes and grants).
9. Accounting of costs and revenues.
10. Accrued expenses and revenues. Estimated items.
11. Creation and use of reserves. Link to income tax.
12. Accounting in accounting class 4 - Capital accounts and long-term liabilities.
13. Closing of accounts. Accounting procedures at the end of accounting period. Closing and opening of accounting books. Using of profit or loss.