|
Lecturer(s)
|
-
Bartošová Monika, Ing. Ph.D.
|
|
Course content
|
- Accounting as an information system - users of accounting information, relation to external legal requirements. - Starting a business and registration of business activities. - Accounting and legal aspects of invoices - issuing, archiving and cancelling. - Accounting and legal aspects of long-term assets recording and valuation. - Internal business directives and their influence on fínancial statements - inventory and its recording, - Labour Code and employers´obligation - employers and employees registration at tax office, social insurance office, health insurance office and Kooperativa insurance, human resources management, employees and payroll accounting, - Customers and invoices - services, goods. - Finance - bank accounting and cash. - Accounting and legal aspects of travel orders and road tax. - Value added tax and its influence on accounting system - issuing invoices, check and evidence of tax documents, recording and tax return. - Closing balance and formal control of accounting and financial statements - documents of conclusiveness. - Preparing of financial statements - balance sheet, income statement, notes and cash-flow. - Presentation of seminar paper.
|
|
Learning activities and teaching methods
|
Multimedia supported teaching, Students' portfolio, Seminar classes, Individual study, Practicum
- Presentation preparation (report) (1-10)
- 10 hours per semester
- Practical training (number of hours)
- 39 hours per semester
- Undergraduate study programme term essay (20-40)
- 25 hours per semester
- Individual project (40)
- 30 hours per semester
|
| prerequisite |
|---|
| Knowledge |
|---|
| Know bookkeeping proceses, business finance and business economy. |
| Skills |
|---|
| Know the process and register accounting data |
| Competences |
|---|
| N/A |
| N/A |
| learning outcomes |
|---|
| Knowledge |
|---|
| understand the basic principles of SW for double-entry as well as single-entry bookkeeping, define their elements and work with them |
| set up a new business entity in the accounting SW and record particular transactions |
| work with accounting SW and know where to find required information |
| explain the general bookkeeping records for SMEs and how to use the accounting SW |
| prepare tax returns using the accounting SW, understand the accounting practices and procedures |
| explain legal requirements of businessman to health business office, insurance office, financial office and social insurance office |
| find and analyse information from law (tax law, labour code, business code, ....) |
| Skills |
|---|
| to keep accounting according to Czech legal norms of small and medium enterprises in electronic form (using software) |
| to quantify the tax liability resulting from corporate and personal income tax and value added tax |
| Competences |
|---|
| N/A |
| N/A |
| teaching methods |
|---|
| Knowledge |
|---|
| Practicum |
| Multimedia supported teaching |
| Students' portfolio |
| Skills |
|---|
| Practicum |
| Multimedia supported teaching |
| Students' portfolio |
| Competences |
|---|
| Practicum |
| Task-based study method |
| assessment methods |
|---|
| Knowledge |
|---|
| Seminar work |
| Individual presentation at a seminar |
| Skills |
|---|
| Skills demonstration during practicum |
| Seminar work |
| Individual presentation at a seminar |
| Competences |
|---|
| Seminar work |
| Test |
|
Recommended literature
|
-
Prováděcí vyhláška k zákonu o účetnictví č. 500/2002 Sb., v platném znění.
-
Uživatelská příručka vybraného účetního systému.
-
Zákon č. 563/1991 Sb. o účetnictví v platném znění.
-
Zákon č. 586/1192 Sb. o daních z příjmu v platném znění.
-
Hinke, J., Bárková, D. Účetnictví 1, Aplikace principů a technik. Praha, 2017.
|