Course detail
Accounting
FP-VucePAcad. year: 2016/2017
The subject is focused on the bases and basic principles of accounting, i.e. stress is put on construction of the balance, on changes in balance, on recognition of costs and revenues, on creation of profit/loss and on cash flows in a business entity.
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
1) Two written tests (in the middle and at the end of semester). The required minimum for each test is 50 %.
2) Assignment - simulation of simple accounting agenda. The assignment is elaborated by maximum 4-members teams. Deadline for the assignment is on the seminar in the 12th week of semester. Lated delivery of assignment is on acceptable.
Exam:
Writtent - consists in two parts
1) multiple-choice test
2) practical part - complex case study
Minimum requiered is 60 %.
Course curriculum
2) Balance. Changes in balance.
3) Valuation of assets and liabilities.
4) Costs and revenues. Profit/loss. Profit and loss statement.
5) Cash flows.
6) Legal framework of accounting in the Czech republic. Harmonization of accounting. Application of IFRS.
Work placements
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
KOVANICOVÁ, D. Abeceda účetních znalostí pro každého. Praha: Polygon, 2012. ISBN 978-80-7273-169-5. (CS)
KOVANICOVÁ, D. Finanční účetnictví – světový koncept. 5.vyd., BOVA POLYGON, 2005. ISBN 80-7273-129-7. (CS)
RYNEŠ, P. Podvojné účetnictví a účetní závěrka. Průvodce podvojným účetnictvím k 1. 1. 2017. 17. aktualiz. vyd. Olomouc: ANAG, spol. s r.o., 2017. ISBN 978-80-7554-061-4.
Vyhláška č.500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví, v platném znění. (CS)
Zákon č. 563/1191 Sb., o účetnictví, v platném znění. (CS)
Recommended reading
Classification of course in study plans