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Lecturer(s)
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Hinke Jana, Doc. Ing. Ph.D.
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Course content
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- Regulation and harmonization of financial accounting, accounting of companies: peculiarities of individual types of corporations and cooperatives. - Valuation of assets and liabilities. - Statement of financial position and issues of reporting items, financial assets: reporting, accounting, valuation. - Statement of financial performance, description of cost and revenues items. - Cash flow statement, income and expenditure of enterprises / non-profit sector. - Equity, description of individual items, statement of changes in equity. - Financial statements: closing operations. - Financial statements: regular, extraordinary, interim. - Consolidation and convergence of accounting data, changes in legislation. - Transformation of accounting data into tax bases, income tax payable and deferred. - Accounting data as a basis for financial management and decision-making - Audit and ethics in accounting. - Convergence of accounting systems, new developments in accounting systems. Additional information for students of the combined form of study is in the 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
- unspecified
- 10 hours per semester
- Contact hours
- 52 hours per semester
- Preparation for an examination (30-60)
- 48 hours per semester
- Preparation for comprehensive test (10-40)
- 30 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) in basic classification, theoretical orientation in cost and income problems. |
| Account for basic accounting cases |
| Competences |
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| N/A |
| - use the knowledge acquired by studying the subject KFU/UC1 - understand the basic accounting principles |
| learning outcomes |
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| Knowledge |
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| to define closing operations, apply them before constructing a practical financial statements, to define financial statements according to Czech legislation, to identify the main differences from the appearance of the financial statements according to IAS / IFRS. |
| define the basic expense and revenue items, applying the principles relating to costs and revenues, accounted for operations related to the emergence of cost-benefit |
| to characterize the rules and methods of valuation, accounting and reporting of balance sheet items. |
| Skills |
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| to prepare financial statements according to Czech legislation, to analyze the state of the business entity based on the submitted financial statements. |
| able to transform the profit tax base, be able to calculate, settle and report deferred income tax |
| select and justify the appropriate items of financial statements to perform financial analysis of business entities, analyze the need for verification of accounting data auditor. |
| 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 |
| Competences |
|---|
| Interactive lecture |
| Self-study of literature |
| assessment methods |
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| Knowledge |
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| Test |
| Written exam |
| Skills |
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| Test |
| Written exam |
| Competences |
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| Test |
| Written exam |
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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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Hussey, Roger. Fundamentals of international financial accounting and reporting. Singapore : World Scientific, 2011. ISBN 978-981-4280-23-5.
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Líbal, Tomáš. Účetnictví: principy a techniky. Praha: Institut certifikace účetních, 2018. ISBN 978-80-87985-15-1.
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LinkFinancial shenanigans : how to detect accounting gimmicksHoward M. Schilit, Jeremy Perler, Yoni Engelhart. Financial shenanigans : how to detect accounting gimmicks and fraud in financial reports. New York, 2018. ISBN 978-1-260-11726.
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Ryneš, Petr. Podvojné účetnictví a účetní závěrka ? Průvodce podvojným účetnictvím k 1. 1. 2018. Praha: Anag, 2018. ISBN 978-80-7554-116-1.
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Vladimír Zelenka, Marie Zelenková. Konsolidovaná účetní závěrka : příklady a úlohy k procvičení. Praha: Vysoká škola ekonomická - Nakladatelství Oeconomica, 2018. ISBN 978-80-245-2256.
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