FAST-NVB032Acad. year: 2020/2021
The course is focused on the basic rules of keeping evidence of company’s economic, its meaning and relevance to the needs of building economists.
Legal limits are explained to students, ie accounting legislation, Act No. 563/91 Coll and applicable accounting procedures.
The course is interested in Accounting system, tax accounting and double-entry accounting.
Basic accounting of assets and resources.
Evidence of costs and revenues.
Closing and financial statements.
Work with the financial statements.
The importance of accounting in corporate financial management.
Institute of Structural Economics and Management (EKR)
Learning outcomes of the course unit
Knowledge fundamental skills and knowledge about financial accounting.
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. Legislation act 563/91 coll. accounting, meaning and significance. History of accounting. Basic principles of accounting. Metodological tools of accounting.
3. Balance sheet and changes in balance sheet. Chart of accounts and sample chart of accounts.
4.–5. Characterization and valuation of fixed assets. Accounting operations with fixed assets.
6.–7. Characterization and valuation of inventory.Accounting operations with inventory.
8. Accounting relationships.
9. Capital accounts and long term liabilities.
10.–11. Costs and revenues.
12.–13. Annual closing. Financial statements and cash flow.
To get fundamental skills and knowledge about financial accounting. Ability to account typi-cal 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-SIM Master's, 1. year of study, summer semester, 3 credits, compulsory-optional