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Lecturer(s)
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Palečková Veronika, Ing. Ph.D.
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Course content
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Introduction to Accounting: subject of accounting, users of accounting data. Methods and tools of accounting. Significance and function of accounting, legislative framework of accounting. The basic elements of financial statements: assets, liabilities, costs, revenues. Recording data to accounts. Non-current assets, valuation and accounting. Inventories, valuation and accounting. The relationship of accounting and taxes: the Czech tax system. Valuation bases, importance of valuation. Economic results of the company - costs and their recording, revenues and their recording, identification of accounting profit/loss. Preparation of the Financial statements. Income tax base, tax liability.
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Learning activities and teaching methods
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Lecture with practical applications, One-to-One tutorial, Individual study, Practicum
- Preparation for an examination (30-60)
- 52 hours per semester
- Contact hours
- 26 hours per semester
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| prerequisite |
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| Knowledge |
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| The course deals with the basic accounting issues, there are no set prerequisities. |
| Skills |
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| The course deals with the basic accounting issues, there are no set prerequisities. |
| Competences |
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| N/A |
| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| to be able to define and explain the basic concepts of financial accounting |
| to be able to define the method of accounting for all types of accounts |
| to be able to define the economic results of an enterprise and explain accounting tools used for its identification |
| Skills |
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| to be able to explain the accounting of the basic accounting cases schematically |
| to be able to compile the balance sheet and the income statement |
| Competences |
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| N/A |
| teaching methods |
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| Knowledge |
|---|
| Lecture |
| Interactive lecture |
| Practicum |
| One-to-One tutorial |
| Individual study |
| Skills |
|---|
| Lecture |
| Interactive lecture |
| Practicum |
| One-to-One tutorial |
| Individual study |
| Competences |
|---|
| Lecture |
| Interactive lecture |
| Practicum |
| One-to-One tutorial |
| Individual study |
| assessment methods |
|---|
| Knowledge |
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| Written exam |
| Skills |
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| Written exam |
| Competences |
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| Written exam |
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Recommended literature
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Financial information for managemenet. paper 1.2., part 1 : ACCA study text. Berkshire : Kaplan - Foulks Lynch, 2006. ISBN 1-84390-843-3.
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ACCA. Preparing Financial Statements. VB: Wokingham, 2006. ISBN 978-1-84390-842-5.
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