Czech

Not applicable.

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.

Students need skills:
- Methods of double-entry bookkeeping
- Accounting definition of asset items and their valuation
- Recognition of individual assets
- On costs, revenues and profit enterprise
- The links listed accounting categories and their projection to the financial statements

Not applied.

Lectures consist of an explanation of basic principles, methodology of the discipline problems
and model solution. Exercise support of practical mastery of subject matter presented in lectures or assigned for individual study. The part the students' work is entered and independent work.

The requirement for obtaining the credit is to complete all exercises, successfully (at least grade E) manage the knowledge test and prepare financial statements.
The test consists of written, in the case of an ambiguous result the oral part.
The written exam has two stages: a knowledge test on the computer and the solving of given example. Both components are classified separately. On the resulting classification each part is involved following: an example of -60%, a knowledge test - 20%, the results of the exercises - 20%.

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.

Not applicable.

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.

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.

Not applicable.

Not applicable.

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)

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)