Czech

6

Not applicable.

Students will understand the information capability of 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.

Basic knowledge of business economics.

Not applicable.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

The course is concluded by a graded course-unit credit. The graded course-unit credit is conditional on elaboration and presentation of assigned tasks evaluated by E grade as minimum. The final classification will reflect results of individual assignments.

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,
- Assets, characteristic features and posting (long-term assets, short-term assets – stock, money, receivables),
- Equity
- Liabilities
- Temporary accounts of assets and liabilities.

Not applicable.

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).

The tasks will be assigned in stages during the semester and students will deliver and present them by the deadline set at the beginning of the semester. In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate, generally elaboration of partial written exercises.

Not applicable.

Not applicable.

Kovanicová, D. Abeceda účetních znalostí pro každého. 19.vyd., BOVA POLYGON, 2009. ISBN 978-80-7273-156-5. (CS)
Zákon č. 563/1191 Sb., o účetnictví, v platném znění. (CS)
Vyhláška č.500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví, v platném znění. (CS)
České účetní standardy pro podnikatele (CS)

Fedorová,A.,Beranová,M.: Pracovní listy II. (CS)

26 hours, optionally

1) Long-term tangible and intangible assets and the depreciation, calculation of depreciation scheme and its presentation.
2) Accounts receivable after the maturity date, rectifying items of accounts receivable and their creation, the calculation of rectifying items (both accounting and taxable) of company accounts receivable, presentation.