| Course Unit Code | 117-0300/03 |
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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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| PRU01 | Ing. Karel Prukner |
| PS150 | Ing. Yvetta Pšenková, Ph.D. |
| KRY50 | Ing. Šárka Kryšková, Ph.D. |
| BAR36 | doc. Ing. Dagmar Bařinová, Ph.D. |
| HAK30 | Ing. Jana Hakalová, Ph.D. |
| PAL36 | Ing. Marcela Palochová, Ph.D. |
| RAN03 | Ing. Kateřina Krzikallová, Ph.D. |
| KRA601 | doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M. |
| ZLA0001 | Anonymizovaná Osoba |
| SUS0001 | Ing. Jana Šustrová |
| STI0009 | Ing. Alena Stibůrková |
| VAL0013 | Ing. Elen Válková |
| Summary |
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| The aim of the course is an explanation of the methodological elements of accounting with focus on the basic problem areas of accounting. The emphasis is placed on the link between bookkeeping and accounting reporting as a tool of financial management, while the process of accounting harmonization is marginally mentioned. |
| Learning Outcomes of the Course Unit |
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1. To emphasize the importance of accounting as the enterprise financial
management tool.
2. To feature the importance of accounting operation in individual areas of
accounting.
3. To explain the differences of accounting and tax conception of costs and
revenues.
4. To clarify the connection and the impact of accounting operation to disclosed
financial statements.
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| Course Contents |
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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. |
| Recommended or Required Reading |
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| Required Reading: |
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OATS, L., A. MILLER and E. MULLIGAN. ]Principles of International Taxation. 6th ed. London: Bloomsbury Professional, 2017. 847 p. ISBN 978-1-5265-0169-1.
ACCOUNTING LEGISLATION IN 2011(2012). Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Praha: Trade Links, 2011. 446 s.
CZECH TAXATION IN 2011 (2012). Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Praha: Trade Links, 2011. 399 s.
CZECH TAXATION IN 2011 (2012). Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Praha: Trade Links, 2011. 526 s. |
HAKALOVÁ, Jana a Yvetta PŠENKOVÁ. Daňová evidence. Teorie a praxe. 2. vyd. Praha: Wolters Kluwer, 2019. 128 s. ISBN 978-80-7598-239-1.
KOLEKTIV AUTORŮ. Účetnictví podnikatelů 2020. 17. vyd. Praha: Wolters Kluwer ČR, 2020. 556 s. ISBN 978-80-7598-593-4
SKÁLOVÁ, Jana. Podvojné účetnictví 2020. 26. vyd. Praha: Grada Publishing, 2020. 182 s. ISBN 978-80-271-1034-6. |
| Recommended Reading: |
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International Financial Reporting Standards 2010. International Accounting Standards Board. London, 2009.
WEYGANDT, Jerry, KIMMEL, Paul and Donald KIESO. Financial Accounting: IFRS Edition. John Wiley&Sons. 2010. 848 p. ISBN 13978-0470-55200-1. |
LOUŠA, František. Vnitropodnikové směrnice v účetnictví. 7. vyd. Praha: Grada Publishing, 2018. 128 s. ISBN 978-80-271-0797-1.
SKÁLOVÁ, Jana. Podvojné účetnictví 2018. 24. vyd. Praha: Grada Publishing, 2018. 192 s. ISBN 978-80-271-0868-8.
VYBÍHAL, Václav a kol. Mzdové účetnictví 2018. 21. vyd. Praha: Grada Publishing, 2018. 464 s. ISBN 978-80-271-0871-8.
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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 and Examination | Credit and Examination | 100 (100) | 51 |
| Exercises evaluation | Credit | 40 (40) | 21 |
| písemný zápočet | Written test | 40 | 21 |
| Examination | Examination | 60 | 30 |