Course: Accounting 1 - Financial Accounting

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Course title Accounting 1 - Financial Accounting
Course code KFU/UC1
Organizational form of instruction Lecture + Tutorial
Level of course Bachelor
Year of study not specified
Semester Winter and summer
Number of ECTS credits 5
Language of instruction Czech
Status of course Compulsory, Optional
Form of instruction Face-to-face
Work placements unspecified
Recommended optional programme components None
Lecturer(s)
  • Singerová Jitka, Ing.
  • Součková Radka, Ing. Mgr.
  • Hruška Zdeněk, Ing. Ph.D.
  • Hinke Jana, Ing. Ph.D.
  • Dvořáková Lilia, Prof. Ing. CSc.
  • Červený Josef, Ing. Ph.D.
  • Zborková Jitka, Ing. Ph.D.
  • Černá Marie, Ing. Ph.D.
  • Malá Andrea, Ing.
Course content
- Introduction to accounting, international harmonization, national accounting legal requirements, generally accepted accounting principles. - Assets, liabilities and equity. Expenses, expenditures, income and revenues. - Bookkeeping principles and evidential tools of accounting. - Bookkeeping records and control system of accounting. - Tangible and intangible long-term assets. - Financial long-term assets. - Inventories. - Current financial assets and financial liabilities. - Receivables and liabilities from trade relations. - Equity and long-term liabilities. - Expenses and revenues. - Profit and Loss, a closing events. - Financial statements and their using by company management. Additional information for the students of the combined form of study is in the Courseware.

Learning activities and teaching methods
Lecture with practical applications, E-learning, Discussion, One-to-One tutorial, Individual study, Self-study of literature, Practicum
  • Contact hours - 52 hours per semester
  • unspecified - 15 hours per semester
  • Preparation for comprehensive test (10-40) - 30 hours per semester
  • Undergraduate study programme term essay (20-40) - 40 hours per semester
prerequisite
professional knowledge
To explain the basic concepts of economics and corporate management.
professional skills
To apply and interpret the assets and resources of its coverage, costs and revenues on practical examples.
learning outcomes
professional knowledge
To explain and apply legal rules for conducting accounting procedures for entrepreneurs in the Czech Republic. To explain the function of accounting system. To determine fundamental valuation basis in accounting. To explain assets, liabilities and equity, costs and revenues in accounting. To determine the detection method of economic results. To explain proces of Financil Statements creation.
professional skills
To perform posting accounting transactions. To prepare the Financial Statements.
general eligibility
N/A
teaching methods
professional knowledge
Practicum
E-learning
Self-study of literature
Individual study
One-to-One tutorial
Lecture with practical applications
Discussion
professional skills
Seminar
assessment methods
professional knowledge
Test
Seminar work
professional skills
Test
Seminar work
general eligibility
Test
Seminar work
Recommended literature
  • Daňové zákony v platném znění.
  • Zákon o účetnictví č. 563/1991 Sb., ve znění pozdějších předpisů; Vyhláška č. 502/2002, ve znění pozdějších předpisů; České účetní standardy pro podnikatele v platném znění. 2013.
  • Březinová, Hana; Munzar, Vladimír. Účetnictví I.. Praha : Institut svazu účetních, 2007. ISBN 80-86716-00-7.
  • DVOŘÁKOVÁ, Lilia, LÍBAL, Tomáš. Kurz ÚČETNICTVÍ, 3. vyd.. Praha: CÍGLER SOFTWARE, a. s., Institut Svazu účetních, a. s., LANGMaster GROUP, a. s., 2009. ISBN 978-80-904358-0-3.
  • Hinke, J., Bárková, D. Účetnictví 1: Aplikace principů a technik. Praha, 2011. ISBN 978-80-247-3953-3.
  • Hinke, Jana, Bárková, Dana. Účetnictví 1: Aplikace principů a technik. 3. aktualizované vydání.. Praha: Grada Publishing, 2017. ISBN 978-80-271-0331-7.
  • Kovanicová, D. Abeceda účetních znalostí pro každého. 19. vyd.. Praha: Polygon, 2009. ISBN 978-80-7273-1565.
  • Kovanicová, Dana. Finanční účetnictví : světový koncept. Praha : Polygon, 2007. ISBN 80-7273-090-8.
  • Krupová, Lenka. IFRS : mezinárodní standardy účetního výkaznictví : [aplikace v podnikové praxi : stav k 1.1.2009]. Vyd. 1. Praha : VOX, 2009. ISBN 978-80-86324-76-0.
  • Pratt Jamie. Financial Accounting in an Economic Context. WILEY, 2009. ISBN 139780470233986.
  • STÁROVÁ, Marta. Fundamentals of Accounting, 1. vyd.. Praha: PEF ČZU v Praze, 2008. ISBN 978-80-213-1838-0.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Economics Project Management Systems (2015) Economy 1 Summer
Faculty of Economics Information Systems Management (2015) Economy 1 Summer
Faculty of Applied Sciences Information Systems (2016) Informatics courses 1 Summer
Faculty of Applied Sciences Information Systems (2015) Informatics courses 1 Summer
Faculty of Applied Sciences Mathematics for Business Studies (2017) Mathematics courses 1 Summer
Faculty of Applied Sciences Mathematics for Business Studies (2017) Mathematics courses 1 Summer
Faculty of Economics Information Systems Management (1) Economy 1 Summer
Faculty of Applied Sciences Information Systems (2014) Informatics courses 1 Summer
Faculty of Applied Sciences Mathematics for Business Studies (2011) Mathematics courses 1 Summer
Faculty of Economics Project Management Systems (1) Economy 1 Summer
Faculty of Economics Business Economics and Management (2010) Economy 1 Summer
Faculty of Economics Retail Management (2015) Economy 1 Summer
Faculty of Economics Business Economics and Management (2015) Economy 1 Summer
Faculty of Economics Retail Management (1) Economy 1 Summer
Faculty of Economics Information Systems Management (2017) Economy 1 Summer
Faculty of Economics Business Economics and Management (2015) Economy 1 Summer
Faculty of Applied Sciences Mathematics for Business Studies (2016) Mathematics courses 1 Summer
Faculty of Applied Sciences Mathematics for Business Studies (2016) Mathematics courses 1 Summer
Faculty of Applied Sciences Information Systems (2017) Informatics courses 1 Summer
Faculty of Applied Sciences Information Systems (2012) Informatics courses 1 Summer
Faculty of Economics Business Economics and Management (1) Economy 1 Summer
Faculty of Applied Sciences Information Systems (1) Informatics courses 1 Summer
Faculty of Applied Sciences Mathematics for Business Studies (2015) Mathematics courses 1 Summer