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FAST-NVB032Acad. year: 2022/2023
The course is focused on the basic rules of keeping evidence of company’s economic, its meaning and relevance to the needs of building economists. Legal limits are explained to students, ie accounting legislation, Act No. 563/91 Coll and applicable accounting procedures. The course is interested in Accounting system, tax accounting and double-entry accounting. Financial accounting. Basic accounting of assets and resources. Evidence of costs and revenues. Closing and financial statements. Work with the financial statements. The importance of accounting in corporate financial management.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
Course curriculum
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Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
Recommended reading
Classification of course in study plans
Lecture
Teacher / Lecturer
Syllabus
1.–2. Legislation act 563/91 coll. accounting, meaning and significance. History of accounting. Basic principles of accounting. Metodological tools of accounting.
3. Balance sheet and changes in balance sheet. Chart of accounts and sample chart of accounts.
4.–5. Characterization and valuation of fixed assets. Accounting operations with fixed assets.
6.–7. Characterization and valuation of inventory.Accounting operations with inventory.
8. Accounting relationships.
9. Capital accounts and long term liabilities.
10.–11. Costs and revenues.
12.–13. Annual closing. Financial statements and cash flow.
Exercise
1.–2. Substance and importance of accounting. Methodological tools of accounting.
3.–4. Balance sheet. Changes in balance sheet.
5.–6. Valuation of assets and liabilities.
7.–8. Costs and revenues. Profit and loss. Profit and loss statement.
9.–10. Cash flow.
11.–12. Legal framework of accounting in the Czech Republic. Harmonization of accounting. Application of IFRS
13. Credit.