Course Unit Code | 117-0324/03 |
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Number of ECTS Credits Allocated | 5 ECTS credits |
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Type of Course Unit * | Compulsory |
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Level of Course Unit * | First Cycle |
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Year of Study * | Second Year |
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Semester when the Course Unit is delivered | Winter Semester |
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Mode of Delivery | Face-to-face |
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Language of Instruction | Czech |
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Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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Name of Lecturer(s) | Personal ID | Name |
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| PS150 | Ing. Yvetta Pšenková, Ph.D. |
| BAR36 | doc. Ing. Dagmar Bařinová, Ph.D. |
| RAN03 | Ing. Kateřina Krzikallová, Ph.D. |
Summary |
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The aim of the course is to emphasize the importance of accounting as a tool for displaying and understanding the main property and capital operations of business entities and financial position of the company. It is based on the basic conceptual and methodological elements of accounting, the importance of accounting harmonization with their subsequent projection and focus on specific areas of business entities accounting. The course continues in the following course Accounting B. |
Learning Outcomes of the Course Unit |
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1. To emphasize the importance, function and methodic elements of accounting.
2. To explain the importance of international accounting harmonization.
3. To analyse the impact of accounting operation in connection to enterprise property.
4. To analyse the impact of accounting operation in connection to business payables relationship of the
enterprise.
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Course Contents |
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Framework syllabus of lectures:
1. Introduction to accounting (importance, function, principles, legal framework; classification of assets, liabilities, expenses and revenues, basic principles of valuation; balance sheet; income statement; methodological and control elements of accounting; accounting books).
2. Intangible fixed assets (characteristics, valuation in relation to the acquisition and at the balance sheet date, acquisition methods, disposal of assets, depreciation, technical improvement)
3. Tangible fixed assets (characteristics, valuation in relation to the acquisition and at the balance sheet date, acquisition methods, disposal of assets, depreciation, technical improvement).
4. Long-term financial assets (characteristics, valuation in the case of acquisition, at the balance sheet date, sale).
5. Inventories (categorisation, valuation and accounting in case of purchase, own activities, on the stock, within the consumption and within the annual report).
6. Short-term financial assets and short-term bank loans (money, securities transactions, loans).
7. Confrontation of selected areas of accounting with IFRS concept.
8. Confrontation of accounting and tax conception of expenses and revenues.
9. Clearing relations (with employees, trade - receivables, payables). |
Recommended or Required Reading |
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Required Reading: |
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SIMON, J., NOBES, Ch. (2010). The Economics of Taxation, Principles, Policy and Practise. London: Fiscal Publications.
ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2012. 459 p. |
AGIANNI, Vasiliki et all, eds. European Tax Handbook 2022. 33nd ed. Amsterdam: IBFD, 2022. 1383 p. ISBN 978-90-8722-760-9.
HAKALOVÁ, Jana a Yvetta PŠENKOVÁ. Daňová evidence. Teorie a praxe. 2. vyd. Praha: Wolters Kluwer, 2019. 128 s. ISBN 978-80-7676-641-9.
KOLEKTIV AUTORŮ. Účetnictví podnikatelů 2023. 20. vyd. Praha: Wolters Kluwer ČR, 2023. 540 s. ISBN 978-80-7676-641-9.
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Recommended Reading: |
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ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2012. 459 p. |
KOLEKTIV AUTORŮ. Abeceda mzdové účetní 2024. 34. vyd. Olomouc: ANAG, 2024. 751 s. ISBN 978-80-7554-404-9.
KRAJŇÁK, Michal. Daň z příjmů fyzických osob v České republice. Brno: CERM, 2022. 100 s. ISBN 978-80-7623-086-6.
VYBÍHAL, Václav a PŘIB, Jan. Mzdové účetnictví 2024: praktický průvodce. 26. vyd. Praha: Grada Publishing, 2024, 495 s. ISBN 978-80-271-5238-4.
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Planned learning activities and teaching methods |
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Lectures, Tutorials |
Assesment methods and criteria |
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Task Title | Task Type | Maximum Number of Points (Act. for Subtasks) | Minimum Number of Points for Task Passing |
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Exercises evaluation | Credit | 85 (85) | 85 |
Accounting A | Written test | 85 | 85 |