FP-ucePAcad. year: 2019/2020
The subject is focused on the bases and basic principles of accounting, i.e. stress is placed on construction of the balance sheet, on changes in the balance sheet, on recognition of costs and revenues, on creation of profit/loss accounts and on cash-flow in an enterprise.
Learning outcomes of the course unit
Students will understand the basic principles of accounting and interconnection in accounting operations and in financial statements. Students will gain the skills of identification of accounting operations and their influence on the items of financial statements, and skills of preparation of financial statements.
Basic general knowledge of business economics.
Recommended optional programme components
Recommended or required reading
BŘEZINOVÁ, H. Rozumíme účetní závěrce podnikatelů. 4. vyd. Praha: Wolters Kluwer, 2020. ISBN 978-80-7598-913-0
ÚZ č. 1412 Účetnictví podnikatelů, Audit, 2021.Vyd. Sagit, 2021. ISBN: 978-80-7488-448-1 (CS)
SKÁLOVÁ, J. a a kol. Podvojné účetnictví 2020. 26. vyd. Praha: Grada, 2020, ISBN 978-80-271-1034-6. (CS)
Planned learning activities and teaching methods
The course contain one two-hour lecture per week that explains the basic principles, problems and methodology of the discipline. A two-hour seminar per week promoting practical applications of the material presented in the lectures.
Assesment methods and criteria linked to learning outcomes
Credit written test (at the end of the semester). Pass mark 50 %.
Written test with closed questions. Pass mark 50 %.
The credit will have a 40 % weighting in the overall course mark while the examination will account for 60 %.
Language of instruction
Content of the course
In this course, students become familiar with the general characteristics of accounting, its methodological tools and legal regulations. The main attention is paid to the contents of the financial statements, the links between individual statements and the use of published accounting information in the financial management of the company.
1. Characteristics of double-entry bookkeeping, main principals.
2. Balance sheet, 4 main balance sheet changes.
3. Cost and revenues, profit or loss, profit and loss statement.
4. Fundamentals of bookkeeping, methodological instruments.
5. Basic accounting procedures for current and long-term assets, equity and liabilities.
6. Overview of costs and revenues, closing procedures of accounts.
7. Annual financial statements, their publishing and audit.
8. History of accounting, information and communication technology in accounting.
9. Regulation and harmonization of accounting, international reporting systems.
The objective of the subject is to explain to students in the basic principles of accounting and in the primary interconnections in financial statements that are the key to an understanding of any accounting system.
Specification of controlled education, way of implementation and compensation for absences
Student´s participation on seminar is monitored.
Classification of course in study plans
- Programme BAK-UAD Bachelor's, 1. year of study, summer semester, 6 credits, compulsory
- Programme BAK-EP Bachelor's, 1. year of study, summer semester, 6 credits, compulsory
- Programme BAK Bachelor's
branch BAK-UAD-D , 1. year of study, summer semester, 6 credits, compulsory
branch BAK-EP , 1. year of study, summer semester, 6 credits, compulsory
branch BAK-EPM , 1. year of study, summer semester, 6 credits, compulsory
- Programme BAK-MIn Bachelor's
branch BAK-MIn , 1. year of study, summer semester, 6 credits, compulsory
- Programme BIT Bachelor's, 2. year of study, summer semester, 4 credits, elective
- Programme IT-BC-3 Bachelor's
branch BIT , 2. year of study, summer semester, 4 credits, elective