Czech

Not applicable.

Students will acquire basic skills to:
- The principles of balancing the property amounts and liabilities in the particular accounting operations, operations in accounts and accounting statements including opening and closing of bookkeeping.
- The financial statements

Prerequisites:
- Double entry method
- Accounting definition of asset items and their valuation
- Concept and definition of sources of finance
- The costs, revenues and results of the company
- Connection between the accounting categories and their projection to the financial statements

Not applicable.

Lectures consist of an explanation of basic principles, methodology of the discipline problems
and model solution. Exercise support of practical mastery of subject matter presented in lectures or assigned for individual study. The part the students' work is entered and independent work.

For the credit is required to complete all the exercises, successfully (at least grade E) recognize a specified accounting transactions and prepare financial statements.
The test consists of written part, in the case of an ambiguous result -oral part.
In the final mark of the course also entered the work on the exercises. On the resulting classification is involved in each of the following: test - 50 %, the results of the exercises - 50 %.

Fixed Assets. The booking of asset acquisition, depreciation and asset disposal.
Current assets and methods of their booking
Definition and classification of expanses and the methods of their booking.
Definition and classification of revenues and the methods of their booking.
The methods of final closing.
Audits in accounting.

Not applicable.

-Students will be introduced to approaches of booking of assets and liabilities, expenses, revenues and income (loss) for fiscal period.
-Students will become acquainted with concepts of closing of bookkeeping and final account.

Participation of students in seminars is checked. During the semester, the student have to prepare carrying cases by accounting documents by computer and at the end of the semester student have to prepare the financial statements of the underlying transactions. The whole process of preparing financial documentation is divided into progressive steps that students hand over teacher and to be classified. During the semestr three case studies will assigned for individual processing by students. Students are become familiar with the responsibilities and deadlines.

Not applicable.

Not applicable.

České účetní standardy pro podnikatele. (CS)
Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví. (CS)
Zákon č. 563/1991Sb., o účetnictví. (CS)

Not applicable.