FP-ucePAcad. 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.
Recommended optional programme components
Recommended or required reading
BŘEZINOVÁ, H. Rozumíme účetní závěrce podnikatelů. 3. vyd. Praha: Wolters Kluwer, 2019. ISBN 978-80-7598-488-3.
ÚZ č. 1347 Účetnictví podnikatelů, Audit, 2020.Vyd. Sagit, 2020. ISBN: 978-80-7488-381-1 (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
UPRAVIT PODLE AKTUALIZOVANÉ CZ VERZE
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.
Content 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. Profit and loss account, creation of profit.
4. Fundamentals of bookkeeping, methodological instruments.
5. Financial accounts (characteristics, evaluation and accounting for money, short-term loans and short-term securities)
6. Current assets – inventory (characteristics, valuation, accounting).
7. Clearing relations - receivables (especially trade receivables)
8. Clearing relations - payables (especially trade payables and for employees and shareholders)
9. Fixed assets (acquisition, depreciation, elimination)
10. Equity, long-term outside sources (accounting for profit and long-term loans).
11. Costs and revenues (operational and financial).
12. Closing of accounts.
13. Accountancy audit statements, duty of accounting
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-D Bachelor's
branch BAK-MIn , 1. year of study, summer semester, 6 credits, compulsory
- Programme BIT Bachelor's, 2. year of study, summer semester, 6 credits, elective
- Programme IT-BC-3 Bachelor's
branch BIT , 2. year of study, summer semester, 6 credits, elective