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Main menu for Browse IS/STAG
Course info
KFP / FAU
:
Course description
Department/Unit / Abbreviation
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KFP
/
FAU
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Academic Year
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2023/2024
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Academic Year
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2023/2024
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Title
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Financial Accounting
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Form of course completion
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Exam
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Form of course completion
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Exam
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Accredited / Credits
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Yes,
3
Cred.
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Type of completion
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Combined
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Type of completion
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Combined
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Time requirements
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Lecture
2
[Hours/Week]
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Course credit prior to examination
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No
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Course credit prior to examination
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No
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Automatic acceptance of credit before examination
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Yes in the case of a previous evaluation 4 nebo nic.
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Included in study average
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YES
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Language of instruction
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Czech
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Occ/max
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Automatic acceptance of credit before examination
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Yes in the case of a previous evaluation 4 nebo nic.
|
Summer semester
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0 / -
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0 / 200
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0 / 10
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Included in study average
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YES
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Winter semester
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0 / -
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95 / -
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0 / 10
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Repeated registration
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NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Winter semester
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Semester taught
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Winter semester
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Minimum (B + C) students
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10
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Optional course |
Yes
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Optional course
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Yes
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Language of instruction
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Czech
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Internship duration
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0
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No. of hours of on-premise lessons |
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Evaluation scale |
1|2|3|4 |
Periodicity |
každý rok
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Periodicita upřesnění |
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Fundamental theoretical course |
No
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Fundamental course |
Yes
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Fundamental theoretical course |
No
|
Evaluation scale |
1|2|3|4 |
Substituted course
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KSP/FAU
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Preclusive courses
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N/A
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Prerequisite courses
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N/A
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Informally recommended courses
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N/A
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Courses depending on this Course
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N/A
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Histogram of students' grades over the years:
Graphic PNG
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XLS
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Course objectives:
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The students will learn basic accounting principles as they are used in accounting system in the Czech Republic. They should understand basic terminology and principles, but also they should be able to record basic accounting transactions in double-entry system.
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Requirements on student
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Attendance (for active participation in seminars, a student can obtain up to 30 % of final grade) Oral examination (3 question from the topics covered during the course, short excercise in double-entry bookkeeping)
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Content
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1. Introduction, assets and liabilities, balance sheet, basic accounting terminology
2. Accounting regulation - Czech legislation, international harmonisation and regulation
3. Long-term assets
4. Inventories
5. Financial assets, financial investment (brief outline)
6. Accounts payable and receivables
7. Owner´s Equity
8. Revenues and expenses, accruals and deferrals
9. Financial statements and their audit, ethics of accounting profession
10. Financial analysis, computers in accounting
11. Consolidated financial statements, future development of accounting
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Activities
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Fields of study
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Studentům je k dispozici kurz v Google Classroom se všemi podstatnými informacemi a materiály.
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Guarantors and lecturers
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Literature
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-
Basic:
Kovanicová, Dana. Nová abeceda účetních znalostí pro každého. 5. aktualizované vydání. Praha : Polygon, 2008. ISBN 80-85967-31-6.
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Basic:
Kovanicová, D. Poklady skryté v účetnictví, díl I. a II. Praha, Polygon, 1998.
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Extending:
Janhuba, M. Účetnictví (úvod do teorie). Praha, VŠE, 1998.
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Extending:
Janhuba, Miloslav. Základy teorie účetnictví. Vyd. 1. V Praze : Oeconomica, 2005. ISBN 80-245-0852-4.
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Extending:
Zákon č. 563/1991 Sb., o účetnictví, v platném znění, vyhláška č. 500/2002 Sb., České účetní standardy (ÚZ 469).
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Recommended:
Kovanicová, D. Abeceda účetních znalostí pro každého. 19. vyd.. Praha: Polygon, 2009. ISBN 978-80-7273-1565.
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Recommended:
Kovanicová, Dana. Finanční účetnictví : světový koncept. 3.aktualiz. vyd. Praha : Polygon, 2007. ISBN 80-7273-062-2.
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Recommended:
Hruška, Vladimír. Účetní případy pro podnikatele 2016. První vydání. 2016. ISBN 978-80-247-5802-2.
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Recommended:
Müllerová, Libuše; Šindelář, Michal. Účetnictví, daně a audit v obchodních korporacích. První vydání. 2016. ISBN 978-80-247-5806-0.
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Recommended:
Hinke, Jana; Bárková, Dana. Účetnictví. 1, Aplikace principů a technik. 2017. ISBN 978-80-271-0331-7.
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Recommended:
Hinke, Jana; Bárková Dana, Hruška, Zdeněk. Účetnictví 2: pokročilé aplikace. Praha: Grada publishing.. Praha, 2016. ISBN 978-80-247-4281-6.
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Recommended:
Zákon o účetnictví s komentářem : s účinností od 1.1.2016. První vydání. 2015. ISBN 978-80-247-5804-6.
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On-line library catalogues
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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Preparation for an examination (30-60)
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52
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Contact hours
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26
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Total
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78
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Prerequisites
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Knowledge - students are expected to possess the following knowledge before the course commences to finish it successfully: |
Basic economic concepts |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
evaluate economic efficiency of an activity |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
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Learning outcomes
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Knowledge - knowledge resulting from the course: |
know basic accounting legislation for entrepreneurs in Czech Republic |
describe the accounting system according to the legal rules of the Czech Republic |
identify basic elements of financial statements |
define costs and revenues |
Skills - skills resulting from the course: |
explain the function of accounts, chart of accounts and accounting books |
explain how assets, liabilities, and owner´s equity are recorded in accounting (are able to record basic transaction in double-entry system) |
identify relation between accounting and taxes |
evaluate system of financial reporting in the Czech Republic and assess how it leads to true and fair view of economic position of the accounting entitiy |
Competences - competences resulting from the course: |
N/A |
N/A |
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Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Combined exam |
Skills demonstration during practicum |
Skills - skills achieved by taking this course are verified by the following means: |
Combined exam |
Skills demonstration during practicum |
Competences - competence achieved by taking this course are verified by the following means: |
Oral exam |
Skills demonstration during practicum |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Interactive lecture |
Discussion |
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