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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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Vallišová Lucie, Ing. Ph.D.
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Course content
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Regulation and harmonization of financial accounting - regulation of accounting in the Czech Republic, international accounting systems, harmonization, development of accounting of companies/non-profit organizations Valuation of assets and liabilities - valuation bases of the Czech Republic and IAS/IFRS, influence of inflation, preservation of production capital Balance sheet and the issue of reporting balance sheet items - the role of the statement, items, relationship of quantities, risk factors of information potential, balance sheet of non-profit organizations Balance sheet - advanced analysis - reporting of external sources of financing, valuation, accounting and reporting of operations with financial assets Profit and loss statement, the issue of reporting profit transactions, assigning costs to revenues - scope and types of statement, description of items, costs and revenues in businesses/non-profit organizations Equity, compiling an overview of changes in equity - assembly methods, description of items, differences in composition according to the form of business Closing operations, link to corporate control systems - operations ensuring a true picture, the accrual principle and the principle of prudence Financial Statements - regular, extraordinary, interim financial statements Overview of cash flows, settlement of operations affecting cash flow - compilation methods, link to other reports, income and expenses of businesses/non-profit organizations Transformation of accounting data into tax bases, calculation of payable and deferred income tax - conversion of the economic result to the tax base, calculation methods of payable and deferred taxes Consolidation and convergence of accounting data - purpose, methods, information potential of consolidated financial statements, data conversion to another accounting system Accounting data as a basis for financial management and decision-making - information link between reports, analytical activity in accounting, financial analysis Audit and ethics in accounting, creative methods, forensic investigation - terms and benefits of auditing, ethics and codes in the accounting profession, methods of creative accounting, examples and applications of forensic investigations Convergence of accounting systems, new development trends in accounting systems - convergence process, application of IFRS 1 and IAS 1, new trends in accounting for entrepreneurs/non-profit organizations Additional information for students of the combined form of study is 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)
- 60 hours per semester
- unspecified
- 10 hours per semester
- Preparation for comprehensive test (10-40)
- 40 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 |
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| Interactive lecture |
| Practicum |
| E-learning |
| Lecture |
| Competences |
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| Interactive lecture |
| Self-study of literature |
| assessment methods |
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| Knowledge |
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| Combined exam |
| Test |
| Skills |
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| Combined exam |
| Test |
| Competences |
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| Combined exam |
| Test |
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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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Hinke, Jana; Bárková Dana, Hruška, Zdeněk. Účetnictví 2: pokročilé aplikace. Praha: Grada publishing.. Praha, 2016. ISBN 978-80-247-4281-.
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MÜLLEROVÁ, Libuše a Vladimír KRÁLÍČEK. Auditing. Praha: Oeconomica, 2014. ISBN 978-80-245-2018-6.
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Stárová, Marta. Asymmetries in accounting information. Praha: PowerPrint, 2014. ISBN 978-80-87994-10-8.
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Strouhal Jiří, Bonaci Carmen G., Mustaţă Răzvan V. INTERNATIONAL ACCOUNTING PRACTICES. Praha: Oeconomica, 2014. ISBN 978-80-245-2040-7.
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