FP-BucePAcad. year: 2022/2023
The subject is focused on the bases and basic principles of accounting, i.e. stress is placed on construction of the balance sheet, on changes in the balance sheet, on recognition of costs and revenues, on creation of profit/loss accounts and on cash-flow in an enterprise.
Language of instruction
Number of ECTS credits
Mode of study
Learning outcomes of the course unit
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
Credit:Credit written test (at the end of the semester). Pass mark 50 %.Examination:Written test with closed questions. Pass mark 50 %.The credit will have a 40 % weighting in the overall course mark while the examination will account for 60 %.
The same conditions apply to the individual study plan, only it is possible to agree on different test dates and exams.
Specification of controlled education, way of implementation and compensation for absences
Student´s activ participation on seminar is monitored, max. 3 absences are allowed.
Recommended optional programme components
Prerequisites and corequisites
ÚZ č. 1412 Účetnictví podnikatelů, Audit, 2021.Vyd. Sagit, 2021. ISBN: 978-80-7488-448-1
Classification of course in study plans
Teacher / Lecturer
Content of the seminars1. Characteristics of double entry accounting, legal treatment of bookkeeping in the Czech Republic, bookkeeping outputs2. Balance sheet, balance sheet changes3. Profit and loss account, creation of profit4. Fundamentals of bookkeeping, methodological instruments 5. Financial accounts (characteristics, evaluation and accounting for money and inventory)6. Clearing relations - payables and receivables (especially trade receivables)7. Fixed assets (acquisition, depreciation, elimination)8. Equity, long-term outside sources (accounting for profit and long-term loans)
9. Costs and revenues (operational and financial)
10. + 11. Structure of the financial statements, their disclosure and audit
12. Written test13. Discussion about test results