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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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1. Accounting systems and their conceptual basis, link to reporting, controlling and managerial accounting 2. Inventory and settlement of inventory differences 3. Depreciation of property in accounting 4. Valuation in accounting, valuation and reporting of financial assets 5. Exchange rate differences and their settlement at the balance sheet date, mutual offsetting of receivables and payables 6. Provisions, estimated items 7. Accrual items, errors in accounting 8. Deferred income tax, settlement of direct and indirect taxes in accounting 9. Subsidies in accounting, the effect of subsidies on financial statements 10. Content of financial statements, competence to compile them, link between statements 11. Interim financial reporting, consolidated financial statements 12. Approval, publication and custody of financial statements, audit of financial statements 13. Forensic and creative accounting 14. Accounting and tax documents
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Learning activities and teaching methods
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- Preparation for comprehensive test (10-40)
- 40 hours per semester
- Team project (50/number of students)
- 25 hours per semester
- Contact hours
- 39 hours per semester
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| prerequisite |
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| Knowledge |
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| - to define basic accounting elements |
| - to be familiar with accounting and tax legislation |
| Skills |
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| - to apply basic accounting principles and methods |
| Competences |
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| N/A |
| learning outcomes |
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| Knowledge |
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| - the procedure of inventory of assets and liabilities, methods of revaluation of assets and liabilities at the end of the accounting period, the issue of exchange rate differences, revision of provisions, the correct setting of the system of cost and revenue differentiation, methodical setting of the system for determining current and deferred tax. |
| - elements of financial statements, the scope of their reporting and disclosure |
| Skills |
|---|
| - to make the correct decisions about the activities necessary to present financial reporting in a true and fair view to users |
| - to be able to read the financial statements and find interrelationships |
| Competences |
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| N/A |
| N/A |
| teaching methods |
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| Knowledge |
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| Lecture with visual aids |
| Task-based study method |
| Practicum |
| Self-study of literature |
| Skills |
|---|
| Task-based study method |
| Practicum |
| Competences |
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| Lecture with visual aids |
| Task-based study method |
| Practicum |
| Self-study of literature |
| assessment methods |
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| Knowledge |
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| Test |
| Project |
| Skills |
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| Test |
| Project |
| Competences |
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| Test |
| Project |
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Recommended literature
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ÚZ: Účetnictví podnikatelů, Audit. Praha: Sagit, 2020. ISBN 978-80-7488-381-1.
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Dušek, Jiří. Účetní uzávěrka a závěrka v přehledech. Praha, Grada publishing, 2018. ISBN 978-80-271-0867-1.
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Müllerová Libuše, Šindelář Michal. Účetnictví, daně a audit v obchodních korporacích. Praha: Grada publishing, 2016. ISBN 978-80-271-9072-0.
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Ryneš, Petr. Podvojné účetnictví a účetní závěrka pro podnikatele 2021. Praha: Anag, 2021.
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Šteker Karel, Otrusinová Milana. Jak číst účetní výkazy. Praha: Grada publishing, 2016. ISBN 978-80-271-0048-4.
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