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Lecturer(s)
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Palacká Alena, Ing. Ph.D.
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Černá Marie, Ing. Ph.D.
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Pokorný Jan, Ing. Mgr.
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Course content
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Introduction to Accounting: An object, users of financial data. Methods and tools of accounting. The importance and function of accounting, bookkeeping rules. The basic elements of financial statements: assets, liabilities, costs, revenues. Recording data to accounts. Intangible assets, valuation and accounting. Stocks and their valuation and accounting. The relationship of accounting and taxes: the tax system in the country. Cost base, the importance of valuation. Profit/loss - costs and their recording, revenues and their recording, identification of accounting profit/loss. Preparation of the Financial statements. Income tax base, tax liability.
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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
- Preparation for comprehensive test (10-40)
- 40 hours per semester
- unspecified
- 12 hours per semester
- Contact hours
- 26 hours per semester
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| prerequisite |
|---|
| Knowledge |
|---|
| The course deals with the basic accounting issues, there are no set prerequisities. |
| Skills |
|---|
| The course deals with the basic accounting issues, there are no set prerequisities. |
| Competences |
|---|
| N/A |
| N/A |
| N/A |
| none |
| learning outcomes |
|---|
| Knowledge |
|---|
| to be able to define and explain the basic concepts of financial accounting |
| to be able to define the method of accounting for all types of accounts |
| to be able to define the economic results of an enterprise and explain accounting tools used for its identification |
| Skills |
|---|
| to be able to explain the accounting of the basic accounting cases schematically |
| to be able to compile the balance sheet and the income statement |
| Competences |
|---|
| N/A |
| teaching methods |
|---|
| Knowledge |
|---|
| Practicum |
| E-learning |
| Self-study of literature |
| Individual study |
| One-to-One tutorial |
| Interactive lecture |
| Skills |
|---|
| Practicum |
| E-learning |
| Interactive lecture |
| Competences |
|---|
| Interactive lecture |
| Practicum |
| assessment methods |
|---|
| Knowledge |
|---|
| Test |
| Skills |
|---|
| Test |
| Competences |
|---|
| Test |
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Recommended literature
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-. Daňové zákony v aktuálním znění.
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ACCA. Preparing Financial Statements. VB: Wokingham, 2006. ISBN 978-1-84390-842-5.
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DUŠEK, J., SEDLÁČEK, J. Daňová evidence podnikatelů 2019. Grada, 2019. ISBN 978-80-271-2630-9.
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Hinke, Bárková. Účetnictví 1: základní kurz. Praha, 2010. ISBN 978-80-247-3384-5.
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Kovanicová. Abeceda účetních znalostí. Praha, 2012. ISBN 978-80-7273-169-5.
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