Course detail

Accounting

FAST-6V8Acad. year: 2020/2021

Legal frameworks for the accounting system, law 563/91 Coll. Processes of accounting. Accounting systems, single-entry system and double entry system. Financial accounting. Basic accounting in the area of property and sources. Evidence of costs and returns. Financial statement. Working with accounting statements. Importance of the accounting in the financial management of the firm.

Language of instruction

Czech

Number of ECTS credits

5

Department

Institute of Structural Economics and Management (EKR)

Learning outcomes of the course unit

Not applicable.

Prerequisites

Knowledge of financing and construction firm economy.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Not applicable.

Assesment methods and criteria linked to learning outcomes

Not applicable.

Course curriculum

1.–2. Law 563/91 Coll. about accounting
3. Accounting system and accounting procedures for entrepreneurs
4.–5. Accounts of the long-term tangible and intangible property
6.–7. Inventory evidence
8. Wages evidence
9. Receivables and liabilities
10.–11. Costs and revenues
12. Time differentiation of costs and revenues
13. Capital accounts and long-term liabilities. Accounting statements

Work placements

Not applicable.

Aims

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.

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

Extent and forms are specified by guarantor’s regulation updated for every academic year.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Zákon o účetnictví 563/91 Sb..
Postupy účtování pro podnikatele MF ČR 281/89070/97 ze dne 2.12. 97. 1997
Daňové zákony ČR.

Recommended reading

Not applicable.

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

Exercise

26 hours, compulsory

Teacher / Lecturer