FAST-NVB065Acad. year: 2020/2021
Legal frameworks for the accounting system, Act No 563/91 Coll. Processes of accounting.
Accounting systems, tax accounting and double entry system of accounting.
Basic accounting in the area of property and sources.
Evidence of costs and returns.
Working with accounting statements.
Importance of the accounting in the financial management of the firm.
Institute of Structural Economics and Management (EKR)
Learning outcomes of the course unit
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.
Knowledge of financing and construction firm economy.
Recommended optional programme components
Recommended or required reading
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
Language of instruction
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. Accounting for financial accounts.
7. Accounting of receivables and liabilities. Evidence of wages. Accounting in relation to state budget (taxes and grants).
8. Accounting of capital accounts and long-term liabilities.
9. Accounting of costs and revenues.
10. Closing of accounts. Accounting procedures at the end of accounting period. Closing and opening of accounting books. Using of profit or loss.
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.
Classification of course in study plans
- Programme NPC-GK Master's, 2. year of study, summer semester, 2 credits, compulsory-optional
Type of course unit
26 hours, optionally
Teacher / Lecturer