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Lecturer(s)
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Svoboda Jaroslav, Ing. Ph.D.
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Course content
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1. Substance, signification and function of accounting. Subject of accounting. System of accounting. Generally principles of accounting. Users of accounting. Legal regulation of accounting. 2. Enterprise assets and its resources. Balance sheet - function, content, classification. 3. Account - fundamental, function. Account classification. Accounting plan. Accounting transaction (double-entry accounting, correspondence of accounts). Instruments of accounting cogency. Accounting books. Stocktaking of assets and liabilities. 4. Basic accounting of financial means - cash, bank account, system of payments. 5. Long-term assets - classification, evaluation, accounting of acquisition, depreciation, discarding. 6. Tax system of Czech Republic - relation to accounting. 7. Inventory - classification, evaluation, accounting of - purchased inventory and own inventory in modality A. 8. Basic accounting of wages, accounting with employers and institutions. 9. Category of expenses (cost), revenues. Loss/profit - classification and using. 10. Closing of book in double-entry accounting of entrepreneurs. 11. Financial statements in double-entry accounting of entrepreneurs. 12. Accounting of bank system - substance, signification, legal regulation. 13. Accounting of bank system - choosing entries. 14. Accounting of bank system - financial statement and advertising of information.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing)
- Class attendance
- 56 hours per semester
- Preparation for classes
- 28 hours per semester
- Preparation for credit
- 24 hours per semester
- Preparation for exam
- 32 hours per semester
- Semestral paper
- 28 hours per semester
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Learning outcomes
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The aim of the course is to introduce to accounting as a system of information about assets, liabilities, costs, yields, and income statements of legal and physical entities. This knowledge is developed and extended by practical skills in accounting in the double-entry accounting system in the Czech legal environment. Separate chapters are devoted to the bank accounting system with a primary focus on the difference between the bank system and the standard entrepreneur sector, and the final financial statements.
Students understand the basic principles of accounting business.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Combined exam
Credit Requirements: - Active course attendance, 80% at least. - Processing of homework - examples - Successful completion of test - 60%, one possible correction test Examination Requirements: - Passing a written test; 60% at least - Passing an oral exam
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Recommended literature
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České účetní standardy.
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JÍLEK, J., SVOBODOVÁ, J. (2009). Účetnictví bank a finančních institucí. Praha: Grada..
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KOVANICOVÁ, D. (2012). Abeceda účetních znalostí pro každého. Praha: Bova Polygon..
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Sbírka souvztažností.
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ŠTOHL, P. (2016). Učebnice účetnictví 2016 - I. díl. Znojmo: Pavel Štohl..
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ŠTOHL, P. (2016). Učebnice účetnictví 2016- II. díl. Znojmo: Pavel Štohl..
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VLČKOVÁ, M., SVOBODA, J. (2017). Základy účetnictví - cvičení. 3 aktual. vydání. České Budějovice: Ekonomická fakulta, Jihočeská univerzita v Českých Budějovicích..
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Vyhláška MF 500/2002 Sb., ve znění pozdějších předpisů.
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