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Lecturer(s)
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Dvořáková Lilia, Prof. Ing. CSc.
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Course content
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- Introduction to accounting, international harmonization, national accounting legal requirements, generally accepted accounting principles. - Assets, liabilities and equity. Expenses, expenditures, income and revenues. - Bookkeeping principles and evidential tools of accounting. - Bookkeeping records and control system of accounting. - Tangible and intangible long-term assets. - Financial long-term assets. - Inventories. - Current financial assets and financial liabilities. - Receivables and liabilities from trade relations. - Equity and long-term liabilities. - Expenses and revenues. - Profit and Loss, a closing events, control system in accounting. - Financial statements and their using by company management. - Development trends in accounting - electronization, digitization. - Work with e-learning course. Additional information for the students of the combined form of study are the Courseware. Information for students at the time of the transition from the full-time form of study to the distance form are published on the Courseware.
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Learning activities and teaching methods
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Lecture with practical applications, E-learning, Discussion, One-to-One tutorial, Individual study, Self-study of literature, Practicum
- Undergraduate study programme term essay (20-40)
- 40 hours per semester
- Preparation for comprehensive test (10-40)
- 40 hours per semester
- Contact hours
- 52 hours per semester
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| prerequisite |
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| Knowledge |
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| To explain the basic concepts of economics and corporate management. |
| Skills |
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| To apply and interpret the assets and resources of its coverage, costs and revenues on practical examples. |
| learning outcomes |
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| Knowledge |
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| To explain and apply legal rules for conducting accounting procedures for entrepreneurs in the Czech Republic. To explain the function of accounting system. To determine fundamental valuation basis in accounting. To explain assets, liabilities and equity, costs and revenues in accounting. To determine the detection method of economic results. To explain proces of Financil Statements creation. |
| Skills |
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| To perform posting accounting transactions. To prepare the Financial Statements. |
| Competences |
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| N/A |
| 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 |
| Discussion |
| Skills |
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| Seminar |
| Lecture |
| assessment methods |
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| Knowledge |
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| Test |
| Seminar work |
| Skills |
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| Test |
| Seminar work |
| Competences |
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| Test |
| Seminar work |
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Recommended literature
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Daňové zákony v platném znění.
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Zákon č. 563/1991 Sb., o účetnictví; Vyhláška č. 500/2002 Sb., České účetní standardy, v platném znění.
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Barry Elliott; Jamie Elliott. Financial Accounting and Reporting. Pearson Education Limited, 2019. ISBN 1292255994.
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DVOŘÁKOVÁ, Lilia; LÍBAL, Tomáš. Kurz ÚČETNICTVÍ, 3. vyd.. Praha: CÍGLER SOFTWARE, a. s., Institut Svazu účetních, a. s., LANGMaster GROUP, a. s., 2009. ISBN 978-80-904358-0-3.
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Hinke, Jana; Bárková, Dana. Účetnictví 1: Aplikace principů a technik. 3. aktualizované vydání.. Praha: Grada Publishing, 2017. ISBN 978-80-271-0331-7.
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Kovanicová, D. Abeceda účetních znalostí pro každého. 19. vyd.. Praha: Polygon, 2009. ISBN 978-80-7273-1565.
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Pratt Jamie. Financial Accounting in an Economic Context. WILEY, 2009. ISBN 139780470233986.
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Skálová, J. a kol. Podvojné účetnictví 2020. Praha: Grada Publishing a. s., 2020. ISBN 978-80-271-1034-6.
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STÁROVÁ, Marta. Fundamentals of Accounting, 1. vyd.. Praha: PEF ČZU v Praze, 2008. ISBN 978-80-213-1838-0.
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Strouhal, J. a kol. Účetnictví podnikatelů 2020. Praha: Wolters Kluwer, 2020. ISBN 978-80-7598-593-4.
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