Czech

Not applicable.

Students gain theoretical knowledge of basic accounting principles and interdependence of economic operations and financial statements. Students gain skills in identifying accounting operations, their effects on items of financial statements and the preparation of financial statements.

Basic general knowledge economy accaunting entity.

Not applicable.

The course contains two-hours lectures per week that explain basic principles, problems and methodology of the discipline, and two-hours exercises per week promoting the practical knowledge and applications of the subject presented in the lectures.

Credit:
Credit written test (at the end of the semester). Pass mark 50 %.
Examination:
Written test with closed questions. Pass mark 50 %.
The credit will have a 40 % weighting in the overall course mark while the examination will account for 60 %.

The course is focused on the fundamentals and basic principles of accountancy in the sense of putting together a balance sheet, changes in the balance sheet, the creation of costs and revenues and producing the profit and loss account.
1. Characteristics of double entry bookkeeping, legal treatment of bookkeeping in the Czech Republic, bookkeeping outputs.
2. Balance sheet, balance sheet changes.
3. Profit and loss account, creation of profit.
4. Fundamentals of bookkeeping, methodological instruments.
5. Financial accounts (characteristics, evaluation and accounting for money, short-term loans and short-term securities)
6. Current assets – inventory (characteristics, valuation, accounting).
7. Clearing relations - receivables (especially trade receivables)
8. Clearing relations - payables (especially trade payables and for employees and shareholders)
9. Fixed assets (acquisition, depreciation, elimination)
10. Equity, long-term outside sources (accounting for profit and long-term loans).
11. Costs and revenues (operational and financial).
12. Closing of accounts.
13. Accountancy audit statements, duty of accounting

Not applicable.

Objective of the subject is to educate the students in the field of basic principles of accounting and in the primary interconnections in financial statements which are the key to understanding of any accounting systém.

Student´s participation on seminar is controlled.

Not applicable.

Not applicable.

České účetní standardy pro účetní jednotky č. 001 až 023, které účtují podle vyhlášky č. 500/2002 Sb., ve znění pozdějších předpisů.
KOVANICOVÁ, D. a kol. Finanční účetnictví - světový koncept. Praha, BOVA POLYGON 2005.ISBN 80-7273-1239-7. (CS)
KOVANICOVÁ, D. Abeceda účetních znalostí pro každého. Praha: Polygon, 2012. ISBN 978-80-7273-169-5. (CS)
RYNEŠ,P. Podvojné účetnictví a účetní závěrka. Olomouc: ANAG, 2017. ISBN 978-80-7554-061-4.
Vyhláška č.500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví (CS)
Zákon č. 563/1191 Sb., o účetnictví (CS)

Ryneš, P. Podvojné účetnictví a účetní závěrka 2015. 15.vyd., ANAG, 2015. ISBN 978-80-7263-924-3. (CS)