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Lecturer(s)
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Palacká Alena, Ing. Ph.D.
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Černá Marie, Ing. Ph.D.
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Course content
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Importance and functions of accounting, accounting framework. Accounting system - accounts, accounting relationships, relevance of accounting. Accounting records, accounting control system. Assets of the company (sources of its coverage). Non-current assets (intangible, tangible). Financial assets (non-current). Inventories. Current financial assets, current liabilities. Accounts receivable and accounts payable. Equity (capital), non-current liabilities. Costs and revenues. Economic result (Profit/Loss). Closing (CB) operations. Financial Statements.
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Learning activities and teaching methods
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Lecture with practical applications, One-to-One tutorial, Individual study, Self-study of literature, Practicum
- Contact hours
- 52 hours per semester
- Undergraduate study programme term essay (20-40)
- 40 hours per semester
- Preparation for an examination (30-60)
- 40 hours per semester
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| prerequisite |
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| Knowledge |
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| Use knowledge of basic accounting principles. |
| Skills |
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| Apply basic accounting principles. |
| Competences |
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| N/A |
| N/A |
| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| To be able to describe the accounting system and define basic concepts of accounting. |
| To be able to explain basic accounting principles and methods. |
| Skills |
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| To be able to apply, in accordance with the legal standard, basic accounting principles in practice. |
| To be able to compile the financial statements. |
| Competences |
|---|
| N/A |
| N/A |
| N/A |
| teaching methods |
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| Knowledge |
|---|
| Self-study of literature |
| Individual study |
| Interactive lecture |
| Lecture with visual aids |
| Lecture |
| case study |
| Practicum |
| Skills |
|---|
| Self-study of literature |
| Individual study |
| Interactive lecture |
| Lecture with visual aids |
| Lecture |
| Practicum |
| case study |
| Competences |
|---|
| Self-study of literature |
| Individual study |
| Interactive lecture |
| Lecture with visual aids |
| Lecture |
| Practicum |
| case study |
| assessment methods |
|---|
| Knowledge |
|---|
| Seminar work |
| Written exam |
| Skills |
|---|
| Seminar work |
| Written exam |
| Competences |
|---|
| Seminar work |
| Written exam |
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Recommended literature
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Harrison, Walter T.; Horngren, Charles T.,; Thomas, C. William. Financial accounting. 9th ed. Boston : Pearson, 2013. ISBN 978-0-13-275112-4.
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Pratt Jamie. Financial Accounting in an Economic Context. WILEY, 2009. ISBN 139780470233986.
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