| Course title | Principles of Accounting |
|---|---|
| Course code | KUF/ZUC |
| Organizational form of instruction | Lecture + Lesson |
| Level of course | Bachelor |
| Year of study | 3 |
| Semester | Winter and summer |
| Number of ECTS credits | 5 |
| Language of instruction | Czech |
| Status of course | Compulsory-optional |
| Form of instruction | unspecified |
| Work placements | unspecified |
| Recommended optional programme components | None |
| Lecturer(s) |
|---|
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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 |
Monologic (reading, lecture, briefing)
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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. |
| 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 seminars (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 |
| Recommended literature |
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| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester | |
|---|---|---|---|---|
| Faculty: Faculty of Agriculture and Technology | Study plan (Version): Agriculture (2014) | Category: Agriculture and forestry | 3 | Recommended year of study:3, Recommended semester: Winter |
| Faculty: Faculty of Fisheries and Protection of Waters | Study plan (Version): Fishery and Protection of Waters (2021) | Category: Agriculture and forestry | 1 | Recommended year of study:1, Recommended semester: Summer |
| Faculty: Faculty of Fisheries and Protection of Waters | Study plan (Version): Fishery and Protection of Waters (2020) | Category: Agriculture and forestry | 1 | Recommended year of study:1, Recommended semester: Summer |
| Faculty: Faculty of Economics | Study plan (Version): Management and Business Economics (4) | Category: Economy | 1 | Recommended year of study:1, Recommended semester: Summer |
| Faculty: Faculty of Agriculture and Technology | Study plan (Version): Animal husbandry (2019) | Category: Agriculture and forestry | 3 | Recommended year of study:3, Recommended semester: Summer |
| Faculty: Faculty of Agriculture and Technology | Study plan (Version): Agriculture (2014) | Category: Agriculture and forestry | 3 | Recommended year of study:3, Recommended semester: Winter |
| Faculty: Faculty of Economics | Study plan (Version): Accounting and Financial Management (4) | Category: Economy | 1 | Recommended year of study:1, Recommended semester: Summer |
| Faculty: Faculty of Economics | Study plan (Version): Management of Commerce (4) | Category: Economy | 1 | Recommended year of study:1, Recommended semester: Winter |
| Faculty: Faculty of Agriculture and Technology | Study plan (Version): Land Adjustment and Real Estate Trade (2010) | Category: Agriculture and forestry | 3 | Recommended year of study:3, Recommended semester: Summer |
| Faculty: Faculty of Agriculture and Technology | Study plan (Version): Agriculture (2014) | Category: Agriculture and forestry | 3 | Recommended year of study:3, Recommended semester: Winter |
| Faculty: Faculty of Fisheries and Protection of Waters | Study plan (Version): Fishery and Protection of Waters (2022) | Category: Agriculture and forestry | 1 | Recommended year of study:1, Recommended semester: Summer |
| Faculty: Faculty of Economics | Study plan (Version): Economic Informatics (4) | Category: Economy | 1 | Recommended year of study:1, Recommended semester: Winter |
| Faculty: Faculty of Agriculture and Technology | Study plan (Version): Agribussines (2014) | Category: Agriculture and forestry | 1 | Recommended year of study:1, Recommended semester: Summer |
| Faculty: Faculty of Economics | Study plan (Version): Management of Commerce (4) | Category: Economy | 1 | Recommended year of study:1, Recommended semester: Winter |
| Faculty: Faculty of Economics | Study plan (Version): Management and Business Economics (3) | Category: Economy | 1 | Recommended year of study:1, Recommended semester: Summer |
| Faculty: Faculty of Fisheries and Protection of Waters | Study plan (Version): Fishery and Protection of Waters (2019) | Category: Agriculture and forestry | 1 | Recommended year of study:1, Recommended semester: Summer |
| Faculty: Faculty of Agriculture and Technology | Study plan (Version): Animal husbandry (2016) | Category: Agriculture and forestry | 3 | Recommended year of study:3, Recommended semester: Summer |