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Lecturer(s)
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Palacká Alena, 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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Dvořáková Lilia, Prof. Ing. CSc.
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Vallišová Lucie, Ing. Ph.D.
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Course content
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Significance and function of accounting, international accounting, accounting in the Czech Republic. Keeping tax records, transfer from keeping tax records to accounting. Company assets, their sources of coverage, expenses and income. Balance sheet accounts, Income statement accounts, accounting tools. Accounting records, control system in keeping accounting records, digitalisation of accounting. Non-current assets - intangible and tangible. Non-current financial assets. Inventories. Current financial assets and current liabilities (short-term bank loans). Clearing relations in accounting. Equity and non-current liabilities. Profit/loss, business entities taxation. Preparation of Financial Statements. Financial Statements and its use in business management. Development trends in accounting - electronization, digitization. Work with e-learning course. Additional information for students of combined study are in 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
- unspecified
- 20 hours per semester
- Preparation for an examination (30-60)
- 50 hours per semester
- Contact hours
- 52 hours per semester
- Undergraduate study programme term essay (20-40)
- 40 hours per semester
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| prerequisite |
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| Knowledge |
|---|
| 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. |
| Competences |
|---|
| N/A |
| learning outcomes |
|---|
| Knowledge |
|---|
| 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 bases in accounting. |
| To explain assets, liabilities and equity, costs and revenues in accounting. |
| To determine the detection method of economic results. |
| To explain the preparation of Financial Statements. |
| To explain the method and process of business entities taxation in conditions of the Czech Republic. |
| To explain the issue of accounting digitisation. |
| To identify relations between accounting and business entities taxation. |
| Skills |
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| To record accounting transactions. |
| To prepare the Financial Statements. |
| To calculate tax liability for value added tax and income taxes. |
| Competences |
|---|
| N/A |
| teaching methods |
|---|
| Knowledge |
|---|
| Practicum |
| E-learning |
| Self-study of literature |
| Individual study |
| One-to-One tutorial |
| Interactive lecture |
| Discussion |
| Skills |
|---|
| Seminar |
| E-learning |
| Skills demonstration |
| Competences |
|---|
| Lecture |
| Individual study |
| Seminar |
| assessment methods |
|---|
| Knowledge |
|---|
| Written exam |
| Seminar work |
| Test |
| Skills demonstration during practicum |
| Skills |
|---|
| Test |
| Written exam |
| Seminar work |
| Skills demonstration during practicum |
| Competences |
|---|
| Test |
| Written exam |
| Seminar work |
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Recommended literature
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Daňové zákony ČR v platném znění. Praha: Grada Publishing.
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Zákon o účetnictví č. 563/1991 Sb., ve znění pozdějších předpisů; Vyhláška č. 502/2002, ve znění pozdějších předpisů; České účetní standardy pro podnikatele v platném znění. 2013.
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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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Elliott, Barry; Elliott, Jamie. Financial Accounting and Reporting. Boston: Pearson Education Limited, 2019. ISBN 1292255994.
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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 Jana, Suková Anna a kolekltiv. Podvojné účetnictví 2023. Praha: Grada, 2023.
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Strouhal Jiří a kol. Účetnictví podnikatelů 2020. Praha: Wolters Kluwer, 2020. ISBN 978-80-7598-593-4.
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