|
Lecturer(s)
|
|
|
|
Course content
|
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.
|
|
Learning activities and teaching methods
|
Lecture with practical applications, Individual study, Self-study of literature, Practicum
- Contact hours
- 26 hours per semester
- Preparation for comprehensive test (10-40)
- 26 hours per semester
|
| prerequisite |
|---|
| Knowledge |
|---|
| The course deals with the basics accounting issues, there are no set prerequisites. |
| Skills |
|---|
| The course deals with the basics accounting issues, there are no set prerequisites. |
| 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 |
| Self-study of literature |
| Individual study |
| Interactive lecture |
| Skills |
|---|
| Interactive lecture |
| Practicum |
| Competences |
|---|
| Interactive lecture |
| Practicum |
| assessment methods |
|---|
| Knowledge |
|---|
| Test |
| Skills |
|---|
| Test |
| Competences |
|---|
| Test |
|
Recommended literature
|
-
Hinke J., Bárková D. Účetnictví I.: základní kurz. Praha. ISBN 978-80-247-3384-5.
-
Kovanicová D. Abeceda účetních znalostí pro každého. 19. vydání. Praha: Bova Polygon, 2009. 416 s.. ISBN 978-80-7273-1565.
|