Course: Grounding of accounting

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Course title Grounding of accounting
Course code KFU/ZUC
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 Czech
Status of course Compulsory-optional, Optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Součková Radka, Ing. Mgr.
  • Singerová Jitka, Ing.
  • Burešová Veronika, Ing. Ph.D.
  • Červený Josef, Ing. Ph.D.
  • Hinke Jana, Ing. Ph.D.
  • Hruška Zdeněk, Ing. Ph.D.
  • Černá Marie, Ing. Ph.D.
  • Malá Andrea, Ing.
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. Additional information for students combined studies are in the Courseware.

Learning activities and teaching methods
Lecture with practical applications, E-learning, One-to-One tutorial, Individual study, Self-study of literature, Practicum
  • Preparation for comprehensive test (10-40) - 40 hours per semester
  • unspecified - 12 hours per semester
  • Contact hours - 26 hours per semester
prerequisite
professional knowledge
The course covers the basics of accounting, therefore, not subject to the completion of the prerequisites for the courses. Prerequisite for obtaining the relevant competencies are only the foundations of mathematics and logic.
professional skills
none
general eligibility
none
learning outcomes
professional knowledge
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.
professional skills
compile the economic balance sheet
compile the income statement of the company
to explain the accounting of the basic accounting cases schematically
general eligibility
N/A
student is able to: - use the acquired knowledge and skills in related accounting and economic subjects - use the acquired knowledge and skills in business practice
teaching methods
professional knowledge
Practicum
E-learning
Self-study of literature
Individual study
One-to-One tutorial
Lecture with practical applications
professional skills
Practicum
E-learning
Lecture with practical applications
Practicum
general eligibility
Lecture with practical applications
Individual study
assessment methods
professional knowledge
Test
Project
professional skills
Test
general eligibility
Test
Recommended literature
  • -. Daňové zákony v aktuálním znění.
  • ACCA. Preparing Financial Statements. VB: Wokingham, 2006. ISBN 978-1-84390-842-5.
  • Hinke, Bárková. Účetnictví 1: základní kurz. Praha, 2010. ISBN 978-80-247-3384-5.
  • Kovanicová D. Abeceda účetních znalostí pro každého. 19. vydání. Praha: Bova Polygon, 2009. 416 s.. ISBN 978-80-7273-1565.
  • Pavlásek, Vlastimil; Hejduková, Pavlína. Veřejné finance a daně v České republice. 2., přeprac. vyd. Plzeň : Nava, 2011. ISBN 978-80-7211-395-8.
  • Rubáková V. Účetnictví pro úplné začátečníky 2010. Praha. ISBN 978-80-247-3299-2.
  • Sedláček J. Daňová evidence podnikatelů 2009. Praha. ISBN 978-80-247-3198-8.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Economics Retail Management (2015) Economy 1 Winter
Faculty of Electrical Engineering Commercial Electrical Engineering (16) Electrical engineering, telecommunication and IT 2 Winter
Faculty of Economics Project Management Systems (2015) Economy 1 Winter
Faculty of Economics Project Management Systems (1) Economy 1 Winter
Faculty of Economics Business Economics and Management (2015) Economy 1 Winter
Faculty of Economics Information Systems Management (2015) Economy 1 Winter
Faculty of Economics Retail Management (1) Economy 1 Winter
Faculty of Electrical Engineering Environmental Engineering (16) Special and interdisciplinary fields - Winter
Faculty of Economics Information Systems Management (2017) Economy 1 Winter
Faculty of Economics Business Economics and Management (2015) Economy 1 Winter
Faculty of Economics Business Economics and Management (1) Economy 1 Winter
Faculty of Electrical Engineering Commercial Electrical Engineering (15) Electrical engineering, telecommunication and IT 2 Winter
Faculty of Electrical Engineering Environmental Engineering (10) Special and interdisciplinary fields - Winter
Faculty of Economics Business Economics and Management (2010) Economy 1 Winter
Faculty of Economics Information Systems Management (1) Economy 1 Winter