Terminated in academic year 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. |
Subject syllabus
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.
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
Literature
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
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
Advised literature
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
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