Course detail

Principles of Accounting

FP-Du1_1KAcad. year: 2011/2012

Students will process two tasks (on computer):
calculate the depreciation scheme of long-term tangible and intangible assets based on company materials,
calculate the rectifying items (both accounting and taxable) of company accounts receivable based on company materials.

Language of instruction

Czech

Number of ECTS credits

5

Mode of study

Not applicable.

Guarantor

doc. Ing. Anna Fedorová, CSc.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students will demonstrate knowledge of calculation of the rectifying items of accounts receivable and knowledge of depreciation of long-term tangible and intangible assets.

Prerequisites

Knowledge of basic accounting terminology .
Knowledge of database systems.
Ability to find necessary information

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Assesment methods and criteria linked to learning outcomes

The course is concluded by a graded course-unit credit. The graded course-unit credit is conditional on elaboration and presentation of assigned tasks evaluated by E grade as minimum. The final classification will reflect results of individual assignments.

Course curriculum

Not applicable.

Work placements

Not applicable.

Aims

Students will gain knowledge of how to process company financial statements as a basis for company management.

Specification of controlled education, way of implementation and compensation for absences

The tasks will be assigned in stages during the semester and students will deliver and present them by the deadline set at the beginning of the semester. In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate, generally elaboration of partial written exercises.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Kovanicová, D.: Abeceda účetních znalostí pro každého. Praha, Polygon, 2004 (CS)
Kovanicová,D. a kol.: Finanční účetnictví světový koncept. Praha, Polygon 2003. (CS)
Zákon č. 563/1191 Sb., o účetnictví (CS)
Vyhláška č.500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví (CS)
České účetní standardy pro podnikatele (CS)

Recommended reading

Mezinárodní standardy účetního výkaznictví (IFRS) 2003. Praha, HZ, 2003. (Druhý autorizovaný překlad z anglického originálu „International Financial Reporting Standards 2003) (CS)

Classification of course in study plans

  • Programme BAK-DP-KS Bachelor's

    branch BAK-DP-KS , 1 year of study, summer semester, compulsory

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

doc. Ing. Anna Fedorová, CSc.

Syllabus

1) Long-term tangible and intangible assets and the depreciation, calculation of depreciation scheme and its presentation.
2) Accounts receivable after the maturity date, rectifying items of accounts receivable and their creation, the calculation of rectifying items (both accounting and taxable) of company accounts receivable, presentation.