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Vyučující
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Vlčková Miroslava, Ing. Ph.D., MBA.
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Obsah předmětu
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Topics: 1. Introduction to accounting in trade. 2. Principles of accounting in trade. Data and information in business. 3. Types of business transactions. Cash and credit transactions, methods of payment. 4. Inventory, evidence of goods, wraps, turnover of goods, business margin, VAT, prices. 5. The methods of sales supporting, advertisement, dealership, franchising. Losses and damages. 6. Discounts in accounting - law and tax aspects, sconto, rabat, bonus, credit note, debit note. 7. Import and export of goods, overview of accounting in customs and consignment stocks. 8. The basic connection between costs, revenues and profits. Break-even point. 9. Costing system in business activities, principles of cost controlling in business. 10. Specific methods in costing, ABC method, CVP analysis. 11. Budgetary system, management of overheads, pricing decisions 12. Accounting statements in business activities, intentional and unintentional data distortion. 13. Seminar to using accounting in current business.
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Studijní aktivity a metody výuky
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Monologická (výklad, přednáška, instruktáž), Dialogická (diskuze, rozhovor, brainstorming), E-learning
- Příprava na zápočet
- 25 hodin za semestr
- Účast na výuce
- 13 hodin za semestr
- Semestrální práce
- 15 hodin za semestr
- Domácí příprava na výuku
- 39 hodin za semestr
- Příprava na zkoušku
- 20 hodin za semestr
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Výstupy z učení
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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 the business activity in the direction of economic background, i.e. in accounting, related tax and related financial scope in its complexity.
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Předpoklady
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nespecifikováno
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Hodnoticí metody a kritéria
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Systematické pozorování studenta, Kombinovaná zkouška
Credit requirements: - Active participation in seminars - Preparation of a seminar paper - Successful completion of credit tests (min. 60% success rate), the possisbility of the correction test. Examination Requirements: Demonstrate theoretical and practical knowledge. Assessment weight: credit test 50%, exam test 50%.
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Doporučená literatura
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Drury, C. Managememt and Cost Accounting. London: Cengage Learning, 2020.
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Kouřilová, J. Accounting in trading firms. Business accounting.. České Budějovice: EF, JCU v Českých Budějovicích., 2016.
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THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS. Paper F1 - Accountant in Business. Complete text.. Kaplan Publishing UK., 2015.
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