Course detail


FP-BucePAcad. year: 2020/2021

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.


Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

MALBURG, C. R. Accounting for the New Business. Adams Media Corporation Avon, Massachutsetts. ISBN 1-55850-759-0.
BOKŠOVÁ, J. Účetní výkazy pod lupou. Praha, Linde, 2013. ISBN 9788072019212.
Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů.
STROUHAL, J. a kol. Meritum - Účetnictví podnikatelů. Praha: Wolter Kluwer, 2017. ISBN 978-80-7552-518-5.
Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví.
RYNEŠ, P. Podvojné účetnictví a účetní závěrka. Průvodce podvojným účetnictvím k 1. 1. 2019. 19. aktualiz. vyd. Olomouc: ANAG, spol. s r.o., 2019. 1080 s. ISBN 978-80-7554-192-5. (CS)
České účetní standardy pro účetní jednotky č. 001 až 024, které účtují podle vyhlášky č. 500/2002 Sb., ve znění pozdějších předpisů.
BŘEZINOVÁ, H. Rozumíme účetní závěrce podnikatelů. 2. vyd. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-603-8.

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, and a two-hour seminar per week promoting practical knowledge and 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


Work placements

Not applicable.

Course curriculum

The course is focused on the fundamentals and basic principles of accountancy in the sense of putting together a balance sheet, changes in the balance sheet, the creation of costs and revenues and producing the profit and loss account.
Contents of the course
1. Characteristics of double-entry bookkeeping, legal treatment of bookkeeping in the Czech Republic, bookkeeping outputs.
2. Balance sheet, 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 educate 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-MIn Bachelor's, 2. year of study, winter semester, 6 credits, elective
  • Programme BAK-PM Bachelor's, 2. year of study, winter semester, 6 credits, compulsory-optional

Type of course unit



26 hours, compulsory

Teacher / Lecturer


26 hours, compulsory

Teacher / Lecturer