Course: Basis of Econ. and Acc. for the Bc Program

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Course title Basis of Econ. and Acc. for the Bc Program
Course code KPM/BZEU
Organizational form of instruction Lecture + Tutorial
Level of course Bachelor
Year of study not specified
Semester Summer
Number of ECTS credits 5
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)
  • Skálová Petra, Ing. Mgr. Ph.D.
Course content
- Company and its environment. - Life cycle of a company. - Company activities and their management. - Role of accounting in the contex of current development. - Characteristics of accounting systems. - Assets, sources of financing and ending balance in accounting. - Tax system in the Czech Republic.

Learning activities and teaching methods
Students' portfolio, Lecture, Practicum
  • Preparation for comprehensive test (10-40) - 28 hours per semester
  • Contact hours - 26 hours per semester
  • Practical training (number of hours) - 26 hours per semester
  • Preparation for formative assessments (2-20) - 20 hours per semester
  • Presentation preparation (report) (1-10) - 5 hours per semester
  • Undergraduate study programme term essay (20-40) - 25 hours per semester
prerequisite
professional knowledge
- to have knowledge about terminology connected with founding of enterprise, managing of companies and their activities - to be able to formulate the business plan - to understand the accounting and cash flow system in companies
learning outcomes
Student is able: - to choose the available form of enterprise - to formulate the bussines plan - to use the basic terminology - to understand all relations in the companies as well as the base of accounting
teaching methods
Lecture
Practicum
Students' portfolio
assessment methods
Test
Seminar work
Recommended literature
  • Bokrošová, J. Účetnictví 1 - sbírka příkladů. Praha, VŠE, 2013. ISBN 978-80-245-1953-1.
  • Březinová, Hana; Munzar, Vladimír. Účetnictví I.. Praha : Institut svazu účetních, 2007. ISBN 80-86716-00-7.
  • Fotr, J., Souček, I. Podnikatelský záměr a investiční rozhodování. Praha , 2005. ISBN 80-247-0939-2.
  • Havel, B. Zákon o obchodních korporacích 2014. Ostrava. ISBN 978-80-7208-921-5.
  • Hinke, J., Bárková, D. ˇUčetnictví 1. Základní kurz. Praha: Grada, 2010. ISBN 978-80-247-3384-5.
  • Kovalíková, H. Manažerská ekonomika. Olomouc: Anag, 2011. ISBN 978-80-7263-654-9.
  • Kovanicová, D. Abeceda účetních znalostí pro každého. 19. vyd.. Praha: Polygon, 2009. ISBN 978-80-7273-1565.
  • Kovanicová, Dana. Finanční účetnictví : světový koncept IFRS/IAS. 5., aktualiz. vyd. Praha : BOVA POLYGON, 2005. ISBN 80-7273-129-7.
  • Landa, Martin; Polák, Michal. Ekonomické řízení podniku. Vyd. 1. Brno : Computer Press, 2008. ISBN 978-80-251-1996-9.
  • Petřík, T. Ekonomické a finanční řízení formy. manažerské účetnictví v praxi. Praga: Grada, 2011. ISBN 978-80-247-3024.
  • Skálová, J. Podvojné účetnictví 2013. Praha, 2013. ISBN 978-80-247-4633-3.
  • Skálová, P. Podniková ekonomika 1. Plzeň, ZČU. ISBN 978-80-261-0049.
  • Synek, M. Manažerská ekonomika. Praha: Grada, 2011. ISBN 978-80-247-3494-1.
  • Synek, M. Podniková ekonomika. Praha. Grada, 2011. ISBN 978-80-7400-336-3.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Education Physical Education and Sport (13) Physical education and sport 1 Summer
Faculty of Education Physical Education and Sport (1) Physical education and sport 1 Summer
Faculty of Education Physical Education and Sport (14) Physical education and sport 1 Summer
Faculty of Education Physical Education and Sport (15) Physical education and sport 1 Summer