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Lecturer(s)
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Packanová Helena, Ing.
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Havlíková Steinerová Jana, Ing. Ph.D.
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Bícová Elisabeth, Ing. Ph.D.
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Kostak Jakub, Ing. Mgr.
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Chéret Tomáš, Ing.
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Course content
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Introduction to Accounting: subject matter, users of accounting data. Significance and function of accounting, legal regulation of accounting. Basic elements of financial statements I: assets and liabilities. Basic elements of financial statements II: expenses and revenues. Double-entry accounting system. Continuous example. Accounting books. Control tools in the accounting system. Assets in accounting. Practical applications I. Financial results. Preparation of financial statements. Practical applications II. Summary.
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Learning activities and teaching methods
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Lecture with practical applications, E-learning, One-to-One tutorial, Individual study, Self-study of literature, Practicum
- unspecified
- 12 hours per semester
- Contact hours
- 26 hours per semester
- Preparation for comprehensive test (10-40)
- 40 hours per semester
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| prerequisite |
|---|
| Knowledge |
|---|
| The course deals with the basic accounting issues, there are no set prerequisities. |
| Skills |
|---|
| The course deals with the basic accounting issues, there are no set prerequisities. |
| Competences |
|---|
| N/A |
| N/A |
| N/A |
| none |
| learning outcomes |
|---|
| Knowledge |
|---|
| 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 |
|---|
| 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 |
|---|
| N/A |
| teaching methods |
|---|
| Knowledge |
|---|
| Practicum |
| E-learning |
| Self-study of literature |
| Individual study |
| One-to-One tutorial |
| Interactive lecture |
| Skills |
|---|
| Practicum |
| E-learning |
| Interactive lecture |
| Competences |
|---|
| Interactive lecture |
| Practicum |
| assessment methods |
|---|
| Knowledge |
|---|
| Test |
| Skills |
|---|
| Test |
| Competences |
|---|
| Test |
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Recommended literature
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Daňové zákony. Daňové zákony v aktuálním znění. .
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Dvořáková, D. Základy účetnictví - 3., aktualizované vydání.. Wolters Kluwer, 2021.
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Kubíčková, D. Základy účetnictví (Vydání třetí, aktualizované). Vysoká škola finanční a správní. 2016.
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Skálová, P. Základy ekonomiky a účetnictví. Západočeská univerzita v Plzni. 2015.
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Šteker, K., & Otrusinová, M. Jak číst účetní výkazy: Základy českého účetnictví a výkaznictví - 3., aktualizované vydání. Grada. 2021.
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Zákon o účetnictví. Zákon č. 563/1991 Sb. Zákon o účetnictví. .
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