Course: Financial Accounting

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Course title Financial Accounting
Course code KFP/FAU
Organizational form of instruction Lecture
Level of course Bachelor
Year of study not specified
Semester Winter and summer
Number of ECTS credits 3
Language of instruction Czech
Status of course Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Bárková Dana, Ing. Mgr. Ph.D.
Course content
1. Introduction, assets and liabilities, balance sheet, basic accounting terminology 2. Accounting regulation - Czech legislation, international harmonisation and regulation 3. Long-term assets 4. Inventories 5. Financial assets, financial investment (brief outline) 6. Accounts payable and receivables 7. Owner´s Equity 8. Revenues and expenses, accruals and deferrals 9. Financial statements and their audit, ethics of accounting profession 10. Financial analysis, computers in accounting 11. Consolidated financial statements, future development of accounting

Learning activities and teaching methods
Interactive lecture, Lecture with practical applications, Instruction based on dialogue
  • Contact hours - 26 hours per semester
  • Preparation for an examination (30-60) - 52 hours per semester
prerequisite
professional knowledge
Basic economic concepts
professional skills
evaluate economic efficiency of an activity
general eligibility
N/A
learning outcomes
professional knowledge
know basic accounting legislation for entrepreneurs in Czech Republic
describe the accounting system according to the legal rules of the Czech Republic
identify basic elements of financial statements
define costs and revenues
professional skills
explain the function of accounts, chart of accounts and accounting books
explain how assets, liabilities, and owner´s equity are recorded in accounting (are able to record basic transaction in double-entry system)
identify relation between accounting and taxes
evaluate system of financial reporting in the Czech Republic and assess how it leads to true and fair view of economic position of the accounting entitiy
general eligibility
N/A
N/A
teaching methods
professional knowledge
Interactive lecture
Instruction based on dialogue
Lecture with practical applications
assessment methods
Combined exam
Skills demonstration during seminar
professional skills
Combined exam
Skills demonstration during seminar
general eligibility
Oral exam
Skills demonstration during seminar
Recommended literature
  • Zákon č. 563/1991 Sb., o účetnictví, v platném znění, vyhláška č. 500/2002 Sb., České účetní standardy (ÚZ 469).
  • Zákon o účetnictví s komentářem : s účinností od 1.1.2016. První vydání. 2015. ISBN 978-80-247-5804-6.
  • Hinke, Bárková. Účetnictví 1: základní kurz. Praha, 2010. ISBN 978-80-247-3384-5.
  • Hinke, Jana; Bárková Dana, Hruška, Zdeněk. Účetnictví 2: pokročilé aplikace. Praha: Grada publishing.. Praha, 2016. ISBN 978-80-247-4281-6.
  • Hinke, Jana; Bárková, Dana. Účetnictví 1 : aplikace principů a technik. 2., aktualiz. a dopl. vyd. Praha : Grada Publishing, 2011. ISBN 978-80-247-3953-3.
  • Hinke, Jana; Bárková, Dana. Účetnictví 2 : pokročilé aplikace. 1. vyd. Praha : Grada Publishing, 2010. ISBN 978-80-247-3516-0.
  • Hruška, Vladimír. Účetní případy pro podnikatele 2016. Praha : Grada, 2016. ISBN 978-80-247-5802-2.
  • Janhuba, M. Účetnictví (úvod do teorie). Praha, VŠE, 1998.
  • Janhuba, Miloslav. Základy teorie účetnictví. Vyd. 1. V Praze : Oeconomica, 2005. ISBN 80-245-0852-4.
  • Kovanicová, D. Abeceda účetních znalostí pro každého. 19. vyd.. Praha: Polygon, 2009. ISBN 978-80-7273-1565.
  • Kovanicová, D. Poklady skryté v účetnictví, díl I. a II. Praha, Polygon, 1998.
  • Kovanicová, Dana. Finanční účetnictví : světový koncept. 3.aktualiz. vyd. Praha : Polygon, 2007. ISBN 80-7273-062-2.
  • Kovanicová, Dana. Nová abeceda účetních znalostí pro každého. 5. aktualizované vydání. Praha : Polygon, 2008. ISBN 80-85967-31-6.
  • Müllerová, Libuše; Šindelář, Michal. Účetnictví, daně a audit v obchodních korporacích. První vydání. 2016. ISBN 978-80-247-5806-0.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Law Public Administration (14) Law, legal and public administration proceeding - -
Faculty of Law Public Administration (15) Law, legal and public administration proceeding - -
Faculty of Law Public Administration (12) Law, legal and public administration proceeding - -
Faculty of Law Public Administration (11) Law, legal and public administration proceeding - -
Faculty of Law Law (14) Law, legal and public administration proceeding - -
Faculty of Law Public Administration (13) Law, legal and public administration proceeding - -
Faculty of Law Law (15) Law, legal and public administration proceeding - -
Faculty of Law Law (13) Law, legal and public administration proceeding - -
Faculty of Law Public Administration (16) Law, legal and public administration proceeding 3 Winter
Faculty of Law Law (16) Law, legal and public administration proceeding - -
Faculty of Law Public Administration (17) Law, legal and public administration proceeding 3 Winter
Faculty of Law Law (11) Law, legal and public administration proceeding - -
Faculty of Law Law (17) Law, legal and public administration proceeding - -