Course: Accounting System

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Course title Accounting System
Course code KFU/9US
Organizational form of instruction Lecture + Tutorial
Level of course Master
Year of study not specified
Semester Winter and summer
Number of ECTS credits 6
Language of instruction Czech
Status of course unspecified
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
  • Černá Marie, Ing. Ph.D.
  • Zborková Jitka, Ing. Ph.D.
  • Hinke Jana, Ing. Ph.D.
Course content
- History of accounting, requirements for preparing and presenting financial statements, - International accounting systems, their regulation and harmonization, - Development in accounting recording and reporting, - Conceptual Framework of accounting in the Czech Republic , - Financial accounting statements and annual report - national and international concepts of their preparation, - Non-financial reporting, - Valuation bases - valuation approaches and the recognition of profit or loss, - Accounting ethics and creative accounting, - Forensic Audit, - Consolidated Financial Statements, - Tax and accounting system, - Conversion of Financial Statements. - Due diligence.

Learning activities and teaching methods
Lecture with practical applications, E-learning, Multimedia supported teaching, Students' portfolio, Practicum
  • Graduate study programme term essay (40-50) - 40 hours per semester
  • unspecified - 14 hours per semester
  • Contact hours - 52 hours per semester
  • Preparation for an examination (30-60) - 45 hours per semester
  • Presentation preparation (report) (1-10) - 5 hours per semester
professional knowledge
Knowledge of bookkeeping process acording to Czech legislation and knowledge of taxes and business economy.
learning outcomes
Student is able to: - analyse and used gained knowledge from the finacial accouting statements and annual statement - understand non-financial reporting - clarify valuation approaches and profit recognition in international context - understand relationship between accounting and tax system - describe control mechanism in public and private sphere
teaching methods
Multimedia supported teaching
Students' portfolio
Lecture with practical applications
assessment methods
Written exam
Seminar work
Group presentation at a seminar
Recommended literature
  • Čírtková, Ludmila a kol. Podvody, zpronevěry, machinace. 2005. ISBN 80-86795-12-8.
  • Jan Molín. Protiprávní jednání z pohledu profesní odpovědnosti auditorů, daňových poradců a účetních. Praha, 2011. ISBN 978-80-7357-600-4.
  • Kovanicová, Dana. Jak porozumět světovým, evropským a českým účetním výkazům. Vyd. 1. Praha : Polygon, 2004. ISBN 80-7273-095-9.
  • Kubíčková Dana. Účetní systémy - díl II. VŠFS, Praha, 2010. ISBN 978-80-7408-030-2.
  • Kubíčková Dana. Účetní systémy - díl I. VŠFS, Praha, 2006. ISBN 80-86754-72-3.
  • Mulford, Charles W. The financial number game : detecting creative accounting practices / Charles W. Mulford and Eugene E. Comiskey. 2002. ISBN 978-0-471-77073-2.

Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester