Course detail

Accounting

FAST-BV015Acad. 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

Czech

Number of ECTS credits

4

Mode of study

Not applicable.

Guarantor

doc. Ing. Anna Fedorová, CSc.

Department

Institute of Structural Economics and Management (EKR)

Learning outcomes of the course unit

Knowledge fundamental skills and knowledge about financial accounting.

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

Not applicable.

Course curriculum

Not applicable.

Work placements

Not applicable.

Aims

To get fundamental skills and knowledge about financial accounting. Ability to account typi-cal 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

Not applicable.

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme B-P-C-SI Bachelor's

    branch N , 3 year of study, summer semester, compulsory

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

doc. Ing. Anna Fedorová, CSc.

Syllabus

1.–2. Právní úprava účetnictví, jeho podstata a význam. Historie účetnictví. Základní zásady účetnictví. Metodické nástroje účetnictví. 3. Rozvaha a rozvahové změny. Účtová osnova a vzorový účtový rozvrh. 4.–5. Charakteristika a oceňování dlouhodobého majetku. Účetní operace s dlouhodobým majetkem. 6.–7. Charakteristika a oceňování zásob. Účetní operace se zásobami. 8. Zúčtovací vztahy. 9. Kapitálové účty a dlouhodobé závazky. 10.–11. Náklady a výnosy. 12.–13. Účetní uzávěrka a závěrka. Účetní výkazy a přehled o peněžních tocích.1

Exercise

26 hod., compulsory

Teacher / Lecturer

doc. Ing. Anna Fedorová, CSc.

Syllabus

1.-2. Accounting documents. Introduction to the tax evidence. Keeping cash book and books of ancillary evidence. 3. Economic processes in the system of accounts. 4.-5. Long-term assets. Acquisition. Depreciation. Disposals. 6.-7. Inventory. A and B stock records. Inventory valuation. Inventory stock. 8. Financial accounts. Evidence of valuables, cash and non-cash transactions. Evidence of wages. 9. Accounting relations. Receivables and trade payables. Taxes and subsidies. 10.-11. Evidence of costs and revenues. Costs and revenues from operating, financial and extraordinary activities. Accrued expenses and revenues. Exchange rate differences. 12. Capital accounts and long-term liabilities. Equity. Provisions. Distribution of profit. 13. Annual financial statements and closing. Determining income tax of artificial persons. Principle continuity. Credit test.