Course detail


ÚSI-1SBUCAcad. year: 2011/2012

Understanding the information content of company final account.

Language of instruction


Number of ECTS credits


Mode of study

Not applicable.

Learning outcomes of the course unit

Gaining knowledge of content and informative value of financial statements and of other parts of company final account and gaining abilities in their interpretation.


Basic economical knowledge from company problems.


Not applicable.

Planned learning activities and teaching methods

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Assesment methods and criteria linked to learning outcomes

Conditions of graded course-unit credit:
Examination of concrete company on the basis of financial statements and presentation of conclusions.

Course curriculum

1. Characteristic of bookkeeping, methodical tools of bookkeeping.
2. Principles of bookkeeping.
3. Regulation of bookkeeping.
5. Profit and loss statement - result of management (bookkeeping)
6. Structure of bookkeeping results, income tax.
7. Statement of accounts, concept - assets and debts.
8. Structure of assets evaluation - long-term property.
9. Current and other assets.
10. Structure of debts -own capital.
11. Accounts payable.
12. Appendix of final account, cash flow and report about changes in own capital.
13. Audit of final account.

Work placements

Not applicable.


To gain ability to estimate efficiency of company activity in accordance with output data from accountancy.

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

Not applicable.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

KOVANICOVÁ,D. Jak porozumět světovým, evropským, českým účetním výkazům. Praha, Polygon 2004. (CS)
KOVANICOVÁ,D. Finanční účetnictví : světový koncept IFRS/IAS. Praha, Bova Polygon 2005. (CS)
Zákon č.563/1991 Sb., o účetnictví. (CS)

Recommended reading

Zákon č. 586/1992 Sb., o daních z příjmů. (CS)
Zákon č. 235/2004 Sb., o dani z přidané hodnoty. (CS)

Classification of course in study plans

  • Programme MSoI Master's

    branch EID , 1. year of study, summer semester, compulsory
    branch REI , 1. year of study, summer semester, compulsory

Type of course unit



26 hours, optionally

Teacher / Lecturer


26 hours, compulsory

Teacher / Lecturer