Course: Grounding of accounting in English

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Course title Grounding of accounting in English
Course code KFU/AZUC
Organizational form of instruction Lecture + Tutorial
Level of course Bachelor
Year of study not specified
Semester Winter and summer
Number of ECTS credits 3
Language of instruction English
Status of course unspecified
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Červený Josef, Ing. Ph.D.
  • Hinke Jana, Ing. Ph.D.
  • Hruška Zdeněk, Ing. Ph.D.
Course content
- Introduction to Accounting: An object, users of financial data. - Methods and tools of accounting. - The importance and function of accounting, bookkeeping rules. - The basic elements of financial statements: assets, liabilities, costs, revenues. - Billing accounts. - Intangible assets, valuation and accounting. - Stocks and their valuation and accounting. - The relationship of accounting and taxes: the tax system in the country. - Cost base, the importance of valuation. - Net profit company - and the cost of their views, their views and revenues, determine the accounting profit. - The preparation of financial statements. - The tax base from income, tax liability.

Learning activities and teaching methods
Lecture with practical applications, One-to-One tutorial, Individual study, Practicum
  • Undergraduate study programme term essay (20-40) - 26 hours per semester
  • Contact hours - 26 hours per semester
  • Preparation for an examination (30-60) - 26 hours per semester
prerequisite
professional knowledge
None.
learning outcomes
Student is able to: - define the basic terminology, - enumerate the users of financial information, - describe the assets of the company and explain the necessity of registration, - identify the assets and liabilities of the undertaking, - explain the breakdown of balance sheet accounts, - define the accounting method and result in balance sheet accounts, - define the company's results and explain its financial survey, - analyze the relationship of accounting and taxation.
teaching methods
Practicum
Individual study
One-to-One tutorial
Lecture with practical applications
assessment methods
Written exam
Seminar work
Recommended literature
  • Financial information for managemenet. paper 1.2., part 1 : ACCA study text. Berkshire : Kaplan - Foulks Lynch, 2006. ISBN 1-84390-843-3.
  • ACCA. Preparing Financial Statements. VB: Wokingham, 2006. ISBN 978-1-84390-842-5.


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