Course detail

Accounting

FP-ucePAcad. year: 2025/2026

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. The course explains the system that transforms the activities of an enterprise expressed in monetary units into financial statements that are the basis for decision making.

Language of instruction

Czech

Number of ECTS credits

6

Mode of study

Not applicable.

Guarantor

doc. Ing. Vojtěch Bartoš, Ph.D.

Department

Institute of Finances (ÚF)

Entry knowledge

Basic general knowledge of business economics.

Rules for evaluation and completion of the course

Conditions for awarding the course-unit credit:

1. Successful completion of the credit test - obtaining at least 50% of the points.
2. Active participation in the exercise. Students' participation in the exercises is recorded and a maximum of 3 absences are excused.

Examination: Written test with closed questions.
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, with the exception of the minimum required participation in seminars.

Aims

The objective of the subject is to explain to students in the principles of accounting and in the primary interconnections in financial statements that are the key to an understanding of any accounting system.

Students will understand the basic principles of accounting and interconnection in accounting operations and in financial statements. Students will gain the skills of identification of accounting operations and their influence on the items of financial statements, and skills of preparation of financial statements. These are then used as a basis for user decision-making.

Study aids

Study materials for the lectures are gradually published in the section Teaching texts, materials for exercises in the Current affairs of the subject.

Prerequisites and corequisites

Not applicable.

Basic literature

BŘEZINOVÁ, Hana, 2023. Rozumíme účetní závěrce podnikatelů, 5. vydání. 5. Wolters Kluwer. ISBN 978-80-7676-672-3.  (CS)
STEJSKALOVÁ, Irena, 2021. Finanční účetnictví pro manažery s netradičně pojatými případovými studiemi. 3. aktualizované vydání. Praha: Wolters Kluwer. ISBN 978-80-7552-773-8. (CS)
ŠTEKER, Karel a Milana OTRUSINOVÁ, 2021. Jak číst účetní výkazy: základy českého účetnictví a výkaznictví. 3., aktualizované vydání. Praha: Grada Publishing. ISBN 978-80-271-3184-6. (CS)
Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví. (CS)
Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů. (CS)

Recommended reading

CHALUPA, Rostislav; KADLEC, Jiří; PILÁTOVÁ, Jana; PROCHÁZKOVÁ, Dagmar; SEDLÁK, Roman et al. Abeceda účetnictví pro podnikatele 2023. 19. aktualiz. vyd. Olomouc: ANAG, 2023. ISBN 978-80-7554-384-4. (CS)
RYNEŠ, Petr. Podvojné účetnictví a účetní závěrka. 24. aktualiz. vyd. Olomouc: ANAG, 2024. ISBN 978-80-7554-405-6. (CS)

Classification of course in study plans

  • Programme BAK-EAM Bachelor's

    specialization BAK-EAM-UAD , 1 year of study, summer semester, compulsory
    specialization BAK-EAM-EP , 1 year of study, summer semester, compulsory

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

doc. Ing. Vojtěch Bartoš, Ph.D.

Syllabus

  1. Nature and meaning of accounting, conceptual framework, assets and liabilities, balance sheet
  2. Costs and revenues, profit and loss, profit and loss account
  3. Accounting principles, accounts, ledgers and the accounting work cycle during the accounting period
  4. Valuation of assets and liabilities
  5. Recording in the financial accounts
  6. Recording of receivables and liabilities (clearing relationships)
  7. Stock records
  8. Fixed asset records
  9. Records of the financing of the entity
  10. Overview of costs and revenues, closing work
  11. Structure of the financial statement
  12. Reporting of information outside the financial statements (management report, sustainability report, income tax report)
  13. Accounting regulation, national and international accounting systems

Exercise

26 hod., compulsory

Teacher / Lecturer

doc. Ing. Vojtěch Bartoš, Ph.D.

Syllabus

  1. Organizational matters, links between financial statements
  2. Assets and liabilities, balance principle and balance sheet
  3. Costs and revenues, economic results, profit and loss statement
  4. Accounting documents, accounting principles, account, accounting books
  5. General accounting practices
  6. Recording of financial accounts
  7. Recording of receivables and liabilities
  8. Stock records
  9. Fixed asset records
  10. Records of the financing of the entity
  11. Construction of financial statements
  12. Final written work
  13. Discussion of results, consultation of problem areas

Individual preparation for an ending of the course

26 hod., optionally

Teacher / Lecturer

doc. Ing. Vojtěch Bartoš, Ph.D.

Self-study

78 hod., optionally

Teacher / Lecturer

doc. Ing. Vojtěch Bartoš, Ph.D.