Course: Accounting of Trade

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Course title Accounting of Trade
Course code KUF/CUO
Organizational form of instruction Lecture
Level of course Master
Year of study not specified
Semester Winter
Number of ECTS credits 4
Language of instruction Czech
Status of course Compulsory-optional
Form of instruction Face-to-face
Work placements unspecified
Recommended optional programme components None
  • Vlčková Miroslava, Ing. Ph.D.
  • Kouřilová Jindřiška, doc. Ing. CSc.
Course content
Lectures: 1. Business activities in tax accounting and accounting. 2. Payment relationships, payment methods, receivables. 3. Inventory, goods evidence, turnover of goods, business margin, samples, price classification. 4. Costing and price calculation, influences, methods, introduction to controlling. 5. Specific methods of costing in business, ABC method, CVP analysis. 6. Types of calculations and their methods, optimization of sales volume. 7. The methods supporting sales, advertisement, franchising. 8. Discounts in accounting and taxes, sconto, rabat, bonus, corrective tax document. 9. Import and export of goods, customs regimes, foreign trade. 10. Wraps. Losses and damages. 11. Dealerships, forms, evaluation of sales representatives. 12. Accounting statements in business, their use in business activities, intentional and unintentional misrepresentation of accounting data. 13. Seminar on current issues of bookkeeping and using accounting in business activities.

Learning activities and teaching methods
Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), E-learning
  • Class attendance - 10.5 hours per semester
  • Preparation for credit - 35 hours per semester
  • Semestral paper - 19 hours per semester
  • Preparation for classes - 48 hours per semester
Learning outcomes
The aim od the course is to follow previously finished courses in accounting and other subjects with themes focused on business activities in such a context that it is possible to obtain the most comprehensive information for management and decision-making of the company engaged in business.
Students understand the problematic of business activity in the direction of economic background, i.e. in accounting, related tax and related financial scope in its complexity.

Assessment methods and criteria
Test, Seminar work

Credit requirements: - Active participation in consultations (min. 80% attendance), - Preparation and presentation of seminar work on an assigned topic, - Successful completion of two final tests (min. 60% success rate of each test), the possisbility of the correction test.
Recommended literature
  • Dušek, J. Normy mank přirozených úbytků, úhynu zvířat a ztratného zásob. Grada 2018.
  • Dušek, J. Vnitropodnikové účetnictví : praktický návod s podklady na jeho zavedení. Praha : Grada Publishing, 2019.
  • Kouřilová, J. Accounting in trading firms. Business accounting.. České Budějovice: EF, JCU v Českých Budějovicích., 2016.
  • THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS. Paper F1 - Accountant in Business. Complete text.. Kaplan Publishing UK., 2015.
  • Vlčková, M., Kouřilová, J., Rybová, J., Hlaváčková, H. Účetnictví v obchodní činnosti. Praha: Wolters Kluwer, 2021.

Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester