Ukončeno v akademickém roce 2020/2021

Accounting

Type of study	Bachelor
Language of instruction	Czech
Code	117-0400/02
Abbreviation	Úč
Course title	Accounting
Credits	5
Coordinating department	Department of Accounting and Taxes
Course coordinator	doc. Ing. Dagmar Bařinová, Ph.D.

Osnova předmětu

Framework syllabus of the course:
1. Introduction to accounting.
2. Classification of assets, liabilities and equity, valuation and balance.
3. The importance of expenses and revenues and their link to the balance sheet accounts.
4. Methodological and control elements of accounting. Accounting books.
5. Short-term financial assets.
6. Inventories
7. Long-term assets.
8. Accounting relationships.
9. Equity and liabilities.
10. Accounting characteristics of expenses and revenues.
11. Temporary accounts.
12. Provision. Adjustments.
13. Annual accounts.
14. Accounting harmonization.

E-learning

MOODLE

Povinná literatura

First Introduction to Accounting (Accounting cat team of authors). Ostrava: VSB-TUO, 2008.
TEAM OF AUTHORS. Accounting entrepreneurs. First ed Ostrava: Publishing Centre VSB-TU Ostrava, 2009. 215 pp. ISBN 978-80-248-2149-8.
Act No. 563/1991 Coll., On Accounting, as amended

Doporučená literatura

TEAM OF AUTHORS. Collection of examples and control questions from the accounts of business entities. First ed Ostrava: Publishing Centre VSB-TU Ostrava, 2008. 110 pp. ISBN 978-80-248-1881-8.
TEAM OF AUTHORS. The merit-correlation Accounting 2010-2011. First ed Prague: Wolters Kluwer CR, 2010. 330 pp. ISBN 978-80-7357-538-0.
Ministry of Finance Decree No. 500/2002 Coll., As amended
Czech Accounting Standards No. 001-009, No. 011-023

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