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Lecturer(s)
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Hinke Jana, Doc. Ing. Ph.D.
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Černá Marie, Ing. Ph.D.
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Course content
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Historical development of accounting and current demands on its management. World accounting systems, issues of international harmonization and regulation. Accounting systems - development in financial reporting. Conceptual framework of accounting in the Czech republic. Financial statements and annual report. Non-financial reporting. Evaluation - valuation approaches and identification of profit/loss. Creative accounting and ethics in accounting. Forensic audit. Tax and accounting in the world. Accounting errors. Summary - Repetition.
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Learning activities and teaching methods
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Lecture with practical applications, E-learning, Multimedia supported teaching, Students' portfolio, Practicum
- Graduate study programme term essay (40-50)
- 40 hours per semester
- unspecified
- 14 hours per semester
- Contact hours
- 52 hours per semester
- Preparation for an examination (30-60)
- 45 hours per semester
- Presentation preparation (report) (1-10)
- 5 hours per semester
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| prerequisite |
|---|
| Knowledge |
|---|
| Use basic knowledge of accounting according to the Czech legal standards, knowledge of taxation and business economics. |
| Skills |
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| Explain the basic methods of business activity recording, know the legal regulations defining the financial accounting of the Czech Republic, explain the system of double-entry accounting. |
| Competences |
|---|
| N/A |
| N/A |
| learning outcomes |
|---|
| Knowledge |
|---|
| to be able to understand the issue of non-financial reporting, |
| to be able to explain the process of harmonization and standardization of accounting in the EU and in the world, |
| to be able to identify and explain the relationship of accounting and tax system. |
| Skills |
|---|
| to be able to analyze information provided by the financial statements and annual report. |
| be able to compile additional informative reports in the context of non-financial reporting. |
| be able to independently conduct tax records, prepare a control report and tax return for value added tax. |
| Competences |
|---|
| N/A |
| teaching methods |
|---|
| Knowledge |
|---|
| Practicum |
| E-learning |
| Multimedia supported teaching |
| Students' portfolio |
| Interactive lecture |
| Skills |
|---|
| Practicum |
| E-learning |
| Multimedia supported teaching |
| Students' portfolio |
| Interactive lecture |
| Competences |
|---|
| Practicum |
| E-learning |
| Multimedia supported teaching |
| Students' portfolio |
| Interactive lecture |
| assessment methods |
|---|
| Knowledge |
|---|
| Written exam |
| Seminar work |
| Group presentation at a seminar |
| Skills |
|---|
| Written exam |
| Seminar work |
| Group presentation at a seminar |
| Competences |
|---|
| Written exam |
| Seminar work |
| Group presentation at a seminar |
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Recommended literature
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Zákon č. 563/1991 Sb. o účetnictví.
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Bee-Lean Chew. Forensic accounting and finance : principles and practice. London: Kogan Page, 2017. ISBN 978-0-7494-7999-2.
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Beránek, Petr. Cizí měny a kurzové rozdíly v podvojném účetnictví : výklad a řešené příklady. Olomouc: Anag, 2017. ISBN 978-80-7554-081-2.
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Financial shenanigans : how to detect accounting gimmicks Howard M. Schilit, Jeremy Perler, Yoni Engelhart. Financial shenanigans : how to detect accounting gimmicks and fraud in financial reports. New York, 2018. ISBN 978-1-260-11726-4.
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Libuše Müllerová, Vladimír Králíček a kolektiv. Auditing. Praha: Vysoká škola ekonomická - Nakladatelství Oeconomica, 2017. ISBN 978-80-245-2233.
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Molín, Jan. Protiprávní jednání z pohledu profesní odpovědnosti auditorů, daňových poradců a účetních. Vyd. 1. Praha : Wolters Kluwer Česká republika, 2011. ISBN 978-80-7357-600-4.
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Tomáš Líbal. Účetnictví : principy a techniky. Praha: Institut certifikace účetních, 2018. ISBN 978-80-87985-15-1.
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ZBORKOVÁ, Jitka. Účetní systém. E-learnigová podpora LMS Unifor.
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