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FAST-NVB065Acad. year: 2022/2023
Legal frameworks for the accounting system, Act No 563/91 Coll. Processes of accounting. Accounting systems, tax accounting and double entry system of accounting. 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.
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Specification of controlled education, way of implementation and compensation for absences
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Basic literature
Zákon č. 563/1991 Sb., o účetnictví
Vítková, E.; Chovancová, J.; Účetnictví a daňová evidence, studijní opory, 2018, VUT FAST
Novotný, P.; Účetnictví pro úplné začátečníky, Grada, 2022, ISBN 978-80-271-3597-4
Recommended reading
Skálová, J.; Suková, A.; Podvojné účetnictví, 2022, ISBN 978-80-271-3595-0
Dušek, J.; Sedláček J.; Daňová evidence, Grada, 2022, ISBN 978-80-271-3593-6
Josh Bauerle; Accounting QuickStart Guide - The Simplified Beginner's Guide to Financial & Managerial Accounting For Students, Business Owners a Finance Professionals, Clydebank Media LLC, 2018, ISBN 9781945051791
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Lecture
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Syllabus
1.–2. Act. No 563/91 Coll. about accounting.
3. Assets and liabilities. Balance sheet, types of balance sheets. Balance sheet day. Costs and revenues of accounting unit.
4. Account. Types of accounts. Basic accounting operation in the area of assets, accounting of costs and revenues.
5. Chart of acounts and accounting procedures for entrepreneurs. Accounting of long tangible and intangible assets.
6. Stock accounting. Accounting for financial accounts.
7. Accounting of receivables and liabilities. Evidence of wages. Accounting in relation to state budget (taxes and grants).
8. Accounting of capital accounts and long-term liabilities.
9. Accounting of costs and revenues.
10. Closing of accounts. Accounting procedures at the end of accounting period. Closing and opening of accounting books. Using of profit or loss.