Course detail
Accounting
FAST-BV15Acad. year: 2015/2016
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. Financial 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.
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
Work placements
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
SEDLÁČEK, Jaroslav: Účetnictví pro manažery. Praha: Grada, 2005, 2005. ISBN 80-247-1195-8. (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
- Programme B-K-C-SI Bachelor's
branch E , 3 year of study, summer semester, compulsory
branch N , 3 year of study, summer semester, compulsory - Programme B-P-C-SI Bachelor's
branch E , 3 year of study, summer semester, compulsory
branch N , 3 year of study, summer semester, compulsory - Programme B-P-E-SI Bachelor's
branch E , 3 year of study, summer semester, compulsory
branch N , 3 year of study, summer semester, compulsory - Programme N-K-C-SI Master's
branch M , 1 year of study, summer semester, elective
- Programme N-P-C-SI Master's
branch M , 1 year of study, summer semester, elective
- Programme N-P-E-SI Master's
branch M , 1 year of study, summer semester, elective