Course: Special seminar to financial accounting

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Course title Special seminar to financial accounting
Course code KUF/SSFU
Organizational form of instruction Seminary
Level of course Bachelor
Year of study not specified
Semester Summer
Number of ECTS credits 1
Language of instruction Czech
Status of course Optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Svoboda Jaroslav, Ing. Ph.D.
Course content
Workshop framework points: 1. Status, roles and requirements for accounting in relation to the profile of a graduate of a bachelor's degree. 2. Practice needs for the knowledge and skills of a bachelor's degree graduate. 3. Selected areas of financial accounting, incl. update them and, if necessary, tax implications. The areas will be selected based on the present state and experience of the speakers, especially external experts from the private or public sector. In the event that further suggestions for discussion arise during the seminar, the situation will be solved in the following seminars.

Learning activities and teaching methods
Monologic (reading, lecture, briefing)
Learning outcomes
The aim of the course is to update selected thematic units in the form of 3 seminars at the end of the bachelor study. In a broader context, further highlight the role and role of accounting, summarize and systematize important accounting relationships as a basis for other related disciplines such as taxes, controlling, corporate finance, etc.

Prerequisites
unspecified

Assessment methods and criteria
Seminar work

Credit Requirements: - active participation in seminars (1 possible absence) - successful completion of the credit test - 60% success rate, eventually. possible repair
Recommended literature
  • České účetní standardy.
  • Sbírka souvztažností.
  • Vyhláška MF 500/2002 Sb., ve znění pozdějších předpisů.
  • Zákon č. 563/1991 Sb. o účetnictví, ve znění pozdějších předpisů.
  • Líbal, Tomáš. Účetnictví : principy a techniky. 5. aktualizované vydání. Praha : Institut certifikace účetních, a.s., 2018. ISBN 978-80-87985-15-1.
  • Mullerová, L, Vomáčková,, H., Dvořáková, D. Účetní předpisy pro podnikatele. ASPI, Praha 2008, 2008.
  • Pilařová Ivana. Účetní a daňové případy řešené v s.r.o. Wolters Kluwer, 2018.
  • RYNEŠ, P. Podvojné účetnictví a účetní závěrka: průvodce podvojným účetnictvím k 1. 1. 2019.. Olomouc: ANAG, 2019.
  • Sládková, Eva; Strouhal, Jiří. Účetnictví - výkaznictví podle českých účetních předpisů. 2. aktualizované vydání. Praha : Institut certifikace účetních, a.s., 2018. ISBN 978-80-87985-17-5.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
Faculty: Faculty of Economics Study plan (Version): Accounting and Financial Management (4) Category: Economy 3 Recommended year of study:3, Recommended semester: Summer