Course detail

Accounting

FP-U2_1Acad. year: 2011/2012

Fixed assets and the methods of their booking, current assets and methods of their booking, expanses and revenues and the methods of their booking, income (loss) for fiscal period and methods of their booking, liabilities and methods of their booking, process of final account.

Language of instruction

Czech

Number of ECTS credits

6

Mode of study

Not applicable.

Guarantor

doc. Ing. Anna Fedorová, CSc.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students will become acquainted with the principles of balancing the property amounts and liabilities in the particular accounting operations, operations in accounts and accounting statements including opening and closing of bookkeeping.

Prerequisites

Basic knowledge of business economics.

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

Fixed Assets. The booking of asset acquisition, depreciation and asset disposal.
Current assets and methods of their booking
Definition and classification of expanses and the methods of their booking.
Definition and classification of revenues and the methods of their booking.
The methods of final closing.
Audits in accounting.

Work placements

Not applicable.

Aims

Students will be introduced to approaches of booking of assets and liabilities, expenses, revenues and income (loss) for fiscal period.
Students will become acquainted with concepts of closing of bookkeeping and final account.

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

Presence in the lectures is monitored by means of the presence sheet. Students obtain credits based on passing the partial exercises within the semester. Students will become acquainted with the partial exercises and settlement days.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

České účetní standardy pro podnikatele (CS)
Kovanicová, D. Abeceda účetních znalostí pro každého. 19.vyd., BOVA POLYGON, 2009. ISBN 978-80-7273-156-5. (CS)
Kovanicová, D. Finanční účetnictví – světový koncept. 5.vyd., BOVA POLYGON, 2005. ISBN 80-7273-129-7. (CS)
Vyhláška č.500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví, v platném znění. (CS)
Zákon č. 563/1191 Sb., o účetnictví, v platném znění. (CS)

Recommended reading

Fedorová,A.,Beranová,M.: Pracovní listy II. (CS)
Strouhal, J. a kol. Účetnictví 2010: Velká kniha účetních příkladů. 1.vyd., Computer Press, 2010. ISBN 978-80-251-2907-4. (CS)

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-DP , 2 year of study, winter 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.

Exercise

26 hod., optionally

Teacher / Lecturer

Ing. Lucie Folprechtová
Ing. Lenka Zemánková, Ph.D.

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.