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Lecturer(s)
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Vallišová Lucie, Ing. Ph.D.
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Course content
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- Accounting as an information system - users of accounting information, relation to external legal requirements. - Starting a business and registration of business activities. - Accounting and legal aspects of invoices - issuing, archiving and cancelling. - Accounting and legal aspects of long-term assets recording and valuation. - Internal business directives and their influence on fínancial statements - inventory and its recording, - Labour Code and employers´obligation - employers and employees registration at tax office, social insurance office, health insurance office and Kooperativa insurance, human resources management, employees and payroll accounting, - Customers and invoices - services, goods. - Finance - bank accounting and cash. - Accounting and legal aspects of travel orders and road tax. - Value added tax and its influence on accounting system - issuing invoices, check and evidence of tax documents, recording and tax return. - Closing balance and formal control of accounting and financial statements - documents of conclusiveness. - Preparing of financial statements - balance sheet, income statement, notes and cash-flow. - Presentation of seminar paper. Additional information for the students of the combined form of study is on the Courseware.
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Learning activities and teaching methods
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Multimedia supported teaching, Students' portfolio, Seminar classes, Individual study, Practicum
- Individual project (40)
- 40 hours per semester
- Presentation preparation (report) (1-10)
- 10 hours per semester
- Preparation for comprehensive test (10-40)
- 30 hours per semester
- Practical training (number of hours)
- 26 hours per semester
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| prerequisite |
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| Knowledge |
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| Know the bookkeeping proceses, business finance and business economy. |
| Skills |
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| to process and register accounting data |
| Competences |
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| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| understand the basic principles of SW for double-entry as well as single-entry bookkeeping, define their elements and work with them |
| set up a new business entity in the accounting SW and record particular transactions |
| explain the general bookkeeping records for SMEs and how to use the accounting SW |
| prepare tax returns using the accounting SW, understand the accounting practices and procedures |
| explain legal requirements of businessman to health business office, insurance office, financial office and social insurance office |
| find and analyse information from law (tax law, labour code, business code, ....) |
| Skills |
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| to keep accounting according to Czech legal norms of small and medium enterprises in electronic form (using software) |
| to quantify the tax liability resulting from corporate and personal income tax and value added tax |
| Competences |
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| N/A |
| N/A |
| teaching methods |
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| Knowledge |
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| Practicum |
| Multimedia supported teaching |
| Individual study |
| Students' portfolio |
| Skills |
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| Practicum |
| Multimedia supported teaching |
| Seminar |
| Competences |
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| Practicum |
| Task-based study method |
| assessment methods |
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| Knowledge |
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| Seminar work |
| Individual presentation at a seminar |
| Test |
| Skills |
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| Test |
| Skills demonstration during practicum |
| Competences |
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| Seminar work |
| Test |
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Recommended literature
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Daňové zákony v platném znění.
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Prováděcí vyhláška k zákonu o účetnictví č. 500/2002 Sb., v platném znění.
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Uživatelská příručka vybraného účetního systému.
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Zákon č. 563/1991 Sb. o účetnictví v platném znění.
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Zákon č. 586/1192 Sb. o daních z příjmu v platném znění.
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Hinke, J., Bárková, D. Účetnictví 1, Aplikace principů a technik. Praha, 2017. ISBN 978-80-271-0331-7.
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Kovanicová, D. Abeceda účetních znalostí pro každého. Praha, 2012. ISBN 978-80-7273-169-5.
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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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Šteker, Karel; Otrusinová, Milana. Jak číst účetní výkazy : základy českého účetnictví a výkaznictví. 1. vyd. Praha : Grada, 2013. ISBN 978-80-247-4702-6.
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