Course: Accounting System

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Course title Accounting System
Course code KFU/US
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 Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Zborková Jitka, Ing. Ph.D.
  • Hinke Jana, Ing. Ph.D.
  • Černá Marie, Ing. Ph.D.
Course content
Historical development of accounting and current demands on its management. World accounting systems, issues of international harmonization and regulation. Accounting systems - development in financial reporting. Conceptual framework of accounting in the Czech republic. Financial statements and annual report - national and international concept. Non-financial reporting. Evaluation - valuation approaches and identification of profit/loss. Creative accounting and ethics in accounting. Forensic audit. The issue of consolidation. Tax and accounting in the world. Conversion of financial statements.

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
prerequisite
professional knowledge
Use the knowledge of bookkeeping process acording to the Czech legislation, knowledge from the area of taxes and business economy.
general eligibility
N/A
N/A
N/A
N/A
learning outcomes
professional knowledge
to be able to analyze information provided by the financial statements and annual report,
to be able to understand the issue of non-financial reporting,
to be able to explain the process of harmonization and standardization of accounting in the EU and in the world,
to be able to identify and explain the relationship of accounting and tax system.
professional skills
to be able to use information provided by financial statements and annual report in practice.
general eligibility
N/A
teaching methods
professional knowledge
Practicum
E-learning
Multimedia supported teaching
Students' portfolio
Lecture with practical applications
professional skills
Practicum
E-learning
Multimedia supported teaching
Students' portfolio
Lecture with practical applications
general eligibility
Practicum
E-learning
Multimedia supported teaching
Students' portfolio
Lecture with practical applications
assessment methods
professional knowledge
Written exam
Seminar work
Group presentation at a seminar
professional skills
Written exam
Seminar work
Group presentation at a seminar
general eligibility
Written exam
Seminar work
Group presentation at a seminar
Recommended literature
  • Případová studie k obsahu předmětu zveřejněné na CourseWARE.
  • Zákon č. 563/1991 Sb. o účetnictví.
  • 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.
  • ZBORKOVÁ, Jitka. Účetní systém. E-learnigová podpora LMS Unifor.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Economics Business Economics and Management (2013) Economy 2 Winter
Faculty of Economics Business Economics and Management (2017) Economy 2 Winter
Faculty of Economics Business Economics and Management (2013) Economy 2 Winter
Faculty of Economics Business Economics and Management (2017) Economy 2 Winter