Course detail

Accounting

FAST-GV53Acad. year: 2011/2012

Legal frameworks for the accounting system, law 563/91 Coll. Processes of accounting. Accounting systems, single-entry system and double entry system. Financial accounting. Basic accounting in the area of property and sources. Evidence of costs and returns. Financial statement. Working with accounting statements. Importance of the accounting in the financial management of the firm.

Language of instruction

Czech

Number of ECTS credits

2

Mode of study

Not applicable.

Guarantor

Ing. Amálie Hejduková

Department

Institute of Structural Economics and Management (EKR)

Learning outcomes of the course unit

Knowledge about financial accounting. Ability to account typical accounting transactions from the area of property and financial sources, further then in the costs and returns evidence.

Prerequisites

Knowledge of financing and construction firm economy.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Not applicable.

Assesment methods and criteria linked to learning outcomes

Requirements for successful completion of the subject are specified by guarantor’s regulation updated for every academic year.

Course curriculum

1.–2. Law 563/91 Coll. about accounting
3. Accounting system and accounting procedures for entrepreneurs
4.–5. Accounts of the long-term tangible and intangible property
6.–7. Inventory evidence
8. Wages evidence
9. Receivables and liabilities
10.–11. Costs and revenues
12. Time differentiation of costs and revenues
13. Capital accounts and long-term liabilities. Accounting statements

Work placements

Not applicable.

Aims

To get fundamental skills and knowledge about financial accounting. Ability to account typical accounting transactions from the area of property and financial sources, further then in the costs and returns evidence. Ability to put together prescribed account reports and to work with them for financial management needs.

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

Extent and forms are specified by guarantor’s regulation updated for every academic year.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

KOVANICOVÁ, Dana: Finanční účetnictví v kontextu současného vývoje. Praha: Polygon, 1997. ISBN 80-85967-51-0. (CS)
Opatření MF č.j.281/89 759/2001, kterým se stanoví účtová osnova a postupy účtování pro podnikatele. 2001. (CS)
Sutton, Tim: Corporate Financial Accounting and Reporting. Prentice Hall, 2004. ISBN 978-0-273-67620-1. (EN)
Vyhláška č.500/2002 Sb.. 2002. (CS)
Zákon č. 563/91 Sb., o účetnictví. 0. (CS)

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme B-K-C-GK Bachelor's

    branch G , 3 year of study, summer semester, elective

  • Programme B-P-C-GK Bachelor's

    branch G , 3 year of study, summer semester, elective

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

Ing. Amálie Hejduková