Course detail
Accounting
FAST-GV53Acad. year: 2011/2012
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
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
Course curriculum
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
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
Opatření MF č.j.281/89 759/2001, kterým se stanoví účtová osnova a postupy účtování pro podnikatele. 2001. (CS)
Sutton, Tim: Corporate Financial Accounting and Reporting. Prentice Hall, 2004. ISBN 978-0-273-67620-1. (EN)
Vyhláška č.500/2002 Sb.. 2002. (CS)
Zákon č. 563/91 Sb., o účetnictví. 0. (CS)
Recommended reading
Classification of course in study plans