Course detail

Accounting

FP-TucePAcad. year: 2012/2013

The course is focused on the following topics:
- explaining of the significance and role of accounting, development of accounting (regulations, harmonization, conceptual framework, accounting system), the development trends in accounting and their characteristic features, accounting methods and principles,
- basic instruments of accounting,
- assets and liabilities accounts, accounting transaction, accounting operation, accounting entry,
- balance sheet (as an accounting statement, its structure, its information capability, opening and closing of balance sheet accounts), 4 basic variations of balance sheet accounts and examples of bookkeeping on assets and liabilities accounts, origin of costs and incomes and their impact on the balance sheet,
- profit and loss statement, its structure and information capability,
- evaluation and its problems,
- assets, characteristic features and posting (long-term assets, short-term assets - stock, money, receivables),
- equity
- liabilities
- temporary accounts of assets and liabilities / accruals and deferrals
- closing of books and financial statements.

Language of instruction

Czech

Number of ECTS credits

7

Mode of study

Not applicable.

Guarantor

doc. Ing. Anna Fedorová, CSc.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students will understand the information capability of accounting and will be made familiar with intercompany accounting. They will be able to prepare basic accounting transactions manually. Students will be cognisant of the information capability of individual accounting statements and their interrelations, and will be able to set the statements.

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-unit credit is conditional on the following
1. preparation of a balance sheet
2. solving of a written example

In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate.

The course-unit credit is conditional on the following (40%)
1. preparation of a balance sheet
2. solving of a written example

In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate.


Conditions for passing an exam:
Students have to demonstrate their knowledge acquired in the course and be able to apply it in practice.
Form of examination: Oral
- oral part testing students' knowledge acquired in the course (maximum 60 %).

Course curriculum

Topics of lectures include:
- Explaining of the significance and role of accounting, the development of accounting (regulations, harmonization, conceptual framework, the system of accounting), development trends in accounting and their characteristic features, accounting methods and principles.
- Basic instruments of accounting.
- Assets and liabilities accounts, accounting transaction, accounting operation, accounting entry,
- Balance sheet (as an accounting statement, its structure, its information capability, opening and closing of accounts),
- 4 basic variations of balance sheet accounts and examples of bookkeeping on assets and liabilities accounts, origin of costs and incomes and their impact on the balance sheet,
- Profit and loss statement, its structure and information capability,
- Evaluation and its problems,
- Assets, characteristic features and posting (long-term assets, short-term assets - stock, money, receivables),
- Equity
- Liabilities
- Temporary accounts of assets and liabilities / accruals and deferrals
- Closing of books and financial statements

The seminars will be focused on practising the lectured topics and elaboration of case studies (both individually and in teams).

Work placements

Not applicable.

Aims

The aim is for students to
acquire general theoretic knowledge of accounting.
gain basic practical accounting skills (basic accounting operations, preparing obligatory and voluntary accounting statements, interpretation of obtained information).

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

Monitoring of students' individual work on the assigned tasks.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Zákon o účetnictví č.563/91 Sb. o účetnictví ve znění pozdějších předpisů a novel (CS)

Recommended literature

Not applicable.

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-MTK , 2 year of study, winter semester, compulsory

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

Ing. Helena Hanušová, CSc.

Syllabus

1. Význam a úloha účetnictví obecně, vývoj účetnictví (regulace, harmonizace, koncepční rámec, účetní systém ), současné trendy vývoje účetnictví a jejich charakteristika, účetní metody a principy
2. Základní nástroje účetnictví , zákon o účetnictví
3 Účty aktiv a pasiv a účtování na nich, účetní případ, účetní operace, účetní zápis jednoduchý a složený
4. Rozvaha (jako účetní výkaz, její struktura,druhy, vypovídací schopnost), sestavování rozvahy otevírání a zavírání rozvahových účtů,
5. 4.základní změny rozvahy jako příklady účtování na účtech aktiv a pasiv, vznik nákladů a výnosů a jejich vliv na rozvahu.
6. Výkaz zisků a ztrát (struktura a vypovídací schopnost,sestavování), zjišťování hospodářského výsledku, oceňování majetku a jeho problematika
7. Dlouhodobý majetek, jeho charakteristika a účtování o něm (pořízení, odpisy, vyřazení)
8. Krátkodobý majetek, jeho charakteristika a účtování o něm ( zásoby),
9. Účtování na účtech peněz, pohledávky a jejich účtování
10. Vlastní zdroje krytí
11 Závazky a jejich účtování
12 Přechodné účty aktiv a pasiv - časové rozlišení
13 Účetní uzávěrka a účetní závěrka

Exercise

26 hod., compulsory

Teacher / Lecturer

Ing. Martin Pernica, Ph.D.

Syllabus

1.Basic instruments of accounting and their using.
2.Law of accounting - reading
3.Examples and training assets and liabilities accounts, accounting transaction, accounting operation, accounting entry,
4.Training preparation of Balance sheet
5.Preparation of Balance Sheet - indiviuald work/test
5.Examples of bookkeeping on assets and liabilities accounts, origin of costs and incomes and their impact on the balance sheet,
6.Profit and loss statement, its structure and information capability,-
7. Training bookkeeping of accounting transaction of long-term assets,
8. Training bookkeeping of accounting transaction of stocks
9. Training bookkeeping of accounting transaction of money and receivables
10.Training bookkeeping of accounting transaction of equity
11.Training bookkeeping of accounting transaction of liabilities
12.Training bookkeeping of accounting transaction of temporary accounts of assets and liabilities / accruals and deferrals
13.Training bookkeeping of accounting transaction closing of books and financial statements