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Lecturer(s)
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Palacká Alena, Ing. Ph.D.
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Hinke Jana, doc. Ing. Ph.D.
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Komorousová Veronika, Ing. Ph.D.
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Hornová Hana, Ing. Bc. MBA
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Sedláková Sára, Ing.
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Šíma Dominika, Ing.
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Course content
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Records of business activity, regulation and harmonization of accounting. Analysis of the balance sheet form, accounting and reporting of assets (long-term, short-term). Balance sheet analysis with a focus on financial assets. Balance sheet analysis with a focus on accounting and reporting of receivables and payables. Reporting of external sources of financing (leasing, credit, subsidies). Analysis of the profit and loss statement form, analysis of cost types/purposes. Equity and compilation of a statement of changes in equity. Cash flow statement, settlement of operations affecting cash flow. Transformation of accounting data into tax bases, calculation of current and deferred income taxes. Consolidation and convergence of accounting data. Notes of financial statements, annual report as a database for users. Audit and ethics in accounting, creative methods, forensic investigation. Data sources for financial management of a company. Additional information for part-time students is available in COURSEWARE.
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Learning activities and teaching methods
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Lecture with practical applications, E-learning, One-to-One tutorial, Individual study, Self-study of literature, Practicum
- Contact hours
- 52 hours per semester
- Preparation for an examination (30-60)
- 55 hours per semester
- unspecified
- 10 hours per semester
- Presentation preparation (report) (1-10)
- 5 hours per semester
- Undergraduate study programme term essay (20-40)
- 35 hours per semester
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| prerequisite |
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| Knowledge |
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| Study course assumes understanding of accounting from the beginning to the end of the accounting period and an understanding of accounting methods and procedures. |
| Skills |
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| Compile the statement of financial position (balance sheet) |
| Compile the statement of profit and loss and other comprehensive income for the period (income statement) |
| Account for basic accounting cases |
| Competences |
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| N/A |
| - use the knowledge acquired by studying the subject KFU/UCE - understand the basic accounting principles and methods |
| learning outcomes |
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| Knowledge |
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| formulate approaches and methods of valuing, accounting, and reporting items that inform about the assets of the enterprise, the sources from which the assets were acquired, the increase and decrease of economic benefits, and cash flows. |
| to define the obligation to account and prepare the financial statements according to the Czech legislation in varying extent, to define the audit-necessity of the accounting data by the auditor. |
| define the information needs of individual users, define the differences in these needs, and formulate the accounting data to meet the needs. |
| Skills |
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| to separately account for the main issues leading to a true and fair view of the business. |
| read financial statements, select and justify the appropriate items of financial statements to perform financial analysis of business entities |
| to be able to transform data according to the requirements of tax regulations, to separately calculate and account for current and deferred income tax. |
| Competences |
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| N/A |
| student is able to: - use the acquired knowledge and skills in business practice (accounting and taxes) - use the acquired knowledge and skills while studying for Master's degree |
| teaching methods |
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| Knowledge |
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| Practicum |
| E-learning |
| Self-study of literature |
| Individual study |
| One-to-One tutorial |
| Interactive lecture |
| Skills |
|---|
| Interactive lecture |
| Practicum |
| E-learning |
| Lecture |
| Competences |
|---|
| Interactive lecture |
| Self-study of literature |
| assessment methods |
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| Knowledge |
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| Written exam |
| Seminar work |
| Group presentation at a seminar |
| Skills |
|---|
| Written exam |
| Seminar work |
| Group presentation at a seminar |
| Competences |
|---|
| Written exam |
| Seminar work |
| Group presentation at a seminar |
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Recommended literature
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-. České účetní standardy pro účetní jednotky, které účtují podle vyhlášky č. 500/2002 Sb., ve znění pozdějších předpisů.
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Daňové zákony ČR v platném znění.
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-. Prováděcí vyhláška k zákonu o účetnictví č. 500/2002 Sb. ve znění pozdějších předpisů.
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Zákon č.563/91 Sb. o účetnictví v platném znění.
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Červený, Josef. Finanční účetnictví. Vyd. 1. V Plzni : Západočeská univerzita, 2014. ISBN 978-80-261-0458-2.
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Dvořáková, Lenka. Nejčastější chyby a omyly účetních. Praha: Wolters Kluwer, 2024. ISBN 978-80-7676-753-9.
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Hinke, Jana; Bárková Dana, Hruška, Zdeněk. Účetnictví 2: pokročilé aplikace. Praha: Grada publishing.. Praha, 2016. ISBN 978-80-247-4281-.
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Hruška, Vladimír. Účetní případy pro praxi. Praha: Grada publishing, 2024. ISBN 978-80-271-5242-1.
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Skálová Jana. Podvojné účetnictví 2025. Praha, 2025. ISBN 978-80-271-5660-3.
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