Lecturer(s)
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Svoboda Jaroslav, Ing. Ph.D.
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Vejsadová Dryjová Marie, Ing. Ph.D.
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Vlčková Miroslava, Ing. Ph.D., MBA.
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Hlaváčková Hana, Ing.
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Course content
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Lectures 1. Introduction to accounting. Business assets and resources. 2. Accounting principles, principles, and legal regulation of accounting. 3. Balance sheet, assets and liabilities. 4. Costs and revenues, their classification, structure, and tax efficiency. 5. Clearing relationships and subsidies. Tax system and accounting. 6. Cash resources, income, and expenses. 7. Long-term assets - definition, classification, valuation, and acquisition of long-term assets. 8. Long-term assets - depreciation (accounting and tax depreciation), disposal. 9. Inventory - definition, distribution, valuation, procurement, methods of accounting. 10. Employees - wages, health and social insurance, income tax. 11. Financial statement and financial result. 12. Financial statements. 13. Introduction to tax records. 14. Tax records - records of income and expenses, assets and liabilities. Exercises The thematic areas of the exercises correspond to the thematic areas of the lectures and are aimed at practical mastery and practice of the individual areas of the lectures.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing)
- Class attendance
- 42 hours per semester
- Preparation for credit
- 30 hours per semester
- Preparation for exam
- 25 hours per semester
- Preparation for classes
- 43 hours per semester
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Learning outcomes
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The course aims to acquaint students of non-economic programs 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, identifying the impact of accounting operations in real situations, and preparing financial accounts, including other related processes.
Students understand the basic principles of accounting and accounting methods in the Czech legislation and 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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Oral examination, Written examination, Test
Credit Requirements: - active participation in consultations (min. 80% turnout), - the successful completion of 2 semester tests during the semester (min. 60% success rate of each test, the possibility of a correction test). Examination Requirements: - demonstration of theoretical and practical knowledge by written and oral exam
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Recommended literature
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České účetní standardy pro podnikatele.
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Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění..
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Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění..
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Zákon č. 563/1991 Sb., o účetnictví.
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Rybová, J., Kouřilová, J. Základy účetnictví s daňovou problematikou pro zemědělské a podobné obory. Jihočeská univerzita v Č. Budějovicích, Ekonomická fakulta, 2017. ISBN 978-80-7394-634-0.
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Vlčková, M., Svoboda, J. Základy účetnictví. Cvičení. Jihočeská univerzita v Č. Budějovicích, Ekonomická fakulta, 2017.
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Vlčková, M. Základní principy a postupy v účetnictví. Praha: Wolters Kluwer, 2020. ISBN 978-80-7598-928-4.
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