Course detail
Accounting
FP-U2_1Acad. year: 2009/2010
The course is focused on the following topics:
- balance sheet (as an accounting statement, its structure, its information capability, opening and closing of balance sheet accounts), 4 basic variations of balance sheet accounts and examples of bookkeeping on assets and liabilities accounts, origin of costs and incomes and their impact on the balance sheet,
- profit and loss statement, its structure and information capability,
- evaluation and its problems,
- assets, characteristic features and posting (long-term assets, short-term assets – stock, money, receivables),
- equity
- liabilities
- temporary accounts of assets and liabilities / accruals and deferrals
- closing of books and financial statements.
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
Course curriculum
- Explaining of the significance and role of accounting, the development of accounting (regulations, harmonization, conceptual framework, the system of accounting), development trends in accounting and their characteristic features, accounting methods and principles.
- Basic instruments of accounting.
- Assets and liabilities accounts, accounting transaction, accounting operation, accounting entry,
- Balance sheet (as an accounting statement, its structure, its information capability, opening and closing of accounts),
- 4 basic variations of balance sheet accounts and examples of bookkeeping on assets and liabilities accounts, origin of costs and incomes and their impact on the balance sheet,
- Assets, characteristic features and posting (long-term assets, short-term assets – stock, money, receivables),
- Equity
- Liabilities
- Temporary accounts of assets and liabilities.
Work placements
Aims
{ acquire general theoretic knowledge of accounting.
{ gain basic practical accounting skills (basic accounting operations, preparing obligatory and voluntary accounting statements, interpretation of obtained information).
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. 19.vyd., BOVA POLYGON, 2009. ISBN 978-80-7273-156-5. (CS)
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
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
2) Accounts receivable after the maturity date, rectifying items of accounts receivable and their creation, the calculation of rectifying items (both accounting and taxable) of company accounts receivable, presentation.
Exercise
Teacher / Lecturer
Syllabus
2) Accounts receivable after the maturity date, rectifying items of accounts receivable and their creation, the calculation of rectifying items (both accounting and taxable) of company accounts receivable, presentation.