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Lecturer(s)
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Vejsadová Dryjová Marie, Ing. Ph.D.
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Vlčková Miroslava, Ing. Ph.D., MBA.
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Svoboda Jaroslav, Ing. Ph.D.
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Course content
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Topics: 1. Essence, meaning and function of accounting, accounting rules. 2. General accounting principles. 3. The property company and its resources - assets and liabilities. 4. Costs and revenues, income and expenses. 5. Bill, chart of accounts, accounting records, duality and correspondence of accounts. 6. Selected basic accounting operations. 7. Tax and accounting system, direct and indirect taxes. 8. Closing of book and final accounts - preparatory operations, monitoring and closing the books. 9. Financial statements - balance sheet, profit/loss statement, cash flow statement.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing)
- Class attendance
- 39 hours per semester
- Preparation for classes
- 45 hours per semester
- Preparation for credit
- 28 hours per semester
- Preparation for exam
- 28 hours per semester
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Learning outcomes
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The aim of the course is to acquaint students with basic accounting methods and procedures. Emphasis is placed on the correct identification of assets and liabilities, costs and benefits, understanding the principle of duality and correlations, understanding the nature of accounting, identify the impact of accounting operations in real situations and prepare closing the books, including other related processes.
Students understand the basic principles of accounting and accounting methods in the Czech legislation and they are able to charge a basic accounting operations.
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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 participation in seminars (min. 80% turnout) - elaboration of running knowledge tests - the successful completion of semester test (min. 70% success rate, the possibility of a correction test) Examination Requirements: - demonstration theoretical and practical knowledge
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Recommended literature
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ACCA. ACCA F3 Complete Text. Financial Accounting. Great Britain: Kaplan Publishing, 2015.
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Valouch, P. Accounting. MZLU Brno, 2005. ISBN 80-7157-916-5.
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