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Lecturer(s)
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Bícová Elisabeth, Ing. Ph.D.
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Bezoušková Vanda, Ing.
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Bečvář Zdeněk, prof. Ing. CSc.
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Course content
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1. Development of accounting and current demands on its management. 2. Selected world accounting systems. 3. Conceptual framework of accounting in the Czech Republic. 4. Financial statements, non-financial reporting. 5. Internal control systems of accounting, internal directives. 6. Evaluation (approaches to evaluation). 7. Transfer prices. 8. Creative accounting and ethics in accounting. 9. Forensic audit. 10. Accounting malpractice. 11. Consolidation of financial statements. 12. Corporate transformation. 13. Revision lesson.
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Learning activities and teaching methods
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Lecture with practical applications, E-learning, Multimedia supported teaching, Students' portfolio, Practicum
- Graduate study programme term essay (40-50)
- 40 hours per semester
- unspecified
- 14 hours per semester
- Contact hours
- 52 hours per semester
- Preparation for an examination (30-60)
- 45 hours per semester
- Presentation preparation (report) (1-10)
- 5 hours per semester
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| prerequisite |
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| Knowledge |
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| Use basic knowledge of accounting according to the Czech legal standards, knowledge of taxation and business economics. |
| Skills |
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| Explain the basic methods of business activity recording, know the legal regulations defining the financial accounting of the Czech Republic, explain the system of double-entry accounting. |
| Competences |
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| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| to be able to understand the issue of non-financial reporting, |
| to be able to understand the issue of accounting processes control |
| Skills |
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| to be able to analyze information provided by the financial statements and annual report. |
| be able to compile additional informative reports in the context of non-financial reporting. |
| be able to understand common and different elements/principles of selected accounting systems. |
| Competences |
|---|
| N/A |
| teaching methods |
|---|
| Knowledge |
|---|
| Practicum |
| E-learning |
| Multimedia supported teaching |
| Students' portfolio |
| Interactive lecture |
| Skills |
|---|
| Practicum |
| E-learning |
| Multimedia supported teaching |
| Students' portfolio |
| Interactive lecture |
| Competences |
|---|
| Practicum |
| E-learning |
| Multimedia supported teaching |
| Students' portfolio |
| Interactive lecture |
| assessment methods |
|---|
| Knowledge |
|---|
| Written exam |
| Seminar work |
| Group presentation at a seminar |
| Skills |
|---|
| Written exam |
| Seminar work |
| Group presentation at a seminar |
| Competences |
|---|
| Written exam |
| Seminar work |
| Group presentation at a seminar |
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Recommended literature
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Materiály zveřejněné na CW stránkách k předmětu US. .
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Související legislativní normy (aktuální verze). .
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Financial shenanigans : how to detect accounting gimmicks Howard M. Schilit, Jeremy Perler, Yoni Engelhart. Financial shenanigans : how to detect accounting gimmicks and fraud in financial reports. New York, 2018. ISBN 978-1-260-11726-4.
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Libuše Müllerová, Vladimír Králíček a kolektiv. Auditing. Praha: Vysoká škola ekonomická - Nakladatelství Oeconomica, 2017. ISBN 978-80-245-2233.
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Zelenka, V., & Zelenková, M. Konsolidace účetních výkazů: Principy a praktické aplikace, 2. aktualizované vydání. Ekopress, s.r.o. 2018.
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