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Lecturer(s)
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Svoboda Jaroslav, Ing. Ph.D.
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Benešová Marie, Ing.
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Course content
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Seminars: 1. Long-term tangible and intangible assets - problematic tasks from practice, lease of business 2. Goodwill and valuation difference 3. Inventory - problems in practice 4. Financial assets, valuation 5. Receivables and payables, adjustments, depreciation, accounting for subsidies 6. Decrease and increase of registered capital, funds, profit distribution, deferred tax. 7. Closing Account - Inventory, Accruals, Accruals, Exchange Differences, Reserves 8. Accounting for settlement, bankruptcy and liquidation 9. The billing procedure for transforming a business corporation 10. Transfer from tax records to bookkeeping
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing)
- Class attendance
- 15 hours per semester
- Preparation for credit
- 30 hours per semester
- Semestral paper
- 15 hours per semester
- Preparation for classes
- 24 hours per semester
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Learning outcomes
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Learning outcomes of the course unit The aim of the course is to teach students to apply the theoretical knowledge gained in the courses Basics of Accounting and Financial Accounting to the daily practice of accounting entrepreneurs. Updating of accounting according to the changes adopted in the amendments to the laws.
Students will understand the content of accounting statements. They will be able to use their data to analyse business activity and draw conclusions for the future.
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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: 1. Active participation in exercises. 2. Elaborate a continuous example (entering 40 more complex cases), posting them in the diary, general ledger and making profit and loss statements and balance sheet. 3. The credit is awarded to students who submit a given continuous example with a tolerance of 3% of the errors.
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Recommended literature
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České účetní standardy pro podnikatele.
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Interpretace NÚR (www.nur.cz).
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Vyhláška 500/2002 Sb., ve znění pozdějších předpisů.
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Zákon č. 563/1991 Sb., o účetnictví ve znění pozdějších předpisů.
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kolektiv autorů. Účetnictví pro podnikatele. Wolters Kluwer, 2019.
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Pilařová Ivana. Účetní a daňové případy řešené v s.r.o. 2018.
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Ryneš, P. Podvojné účetnictví a účetní závěrka. 2019.
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