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Course info
KFU / UCE
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Course description
Department/Unit / Abbreviation
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KFU
/
UCE
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Academic Year
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2023/2024
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Academic Year
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2023/2024
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Title
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Accounting
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Form of course completion
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Exam
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Form of course completion
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Exam
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Accredited / Credits
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Yes,
6
Cred.
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Type of completion
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Written
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Type of completion
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Written
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Time requirements
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Lecture
2
[Hours/Week]
Tutorial
2
[Hours/Week]
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Course credit prior to examination
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Yes
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Course credit prior to examination
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Yes
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Automatic acceptance of credit before examination
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Yes in the case of a previous evaluation 4 nebo nic.
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Included in study average
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YES
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Language of instruction
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Czech
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Occ/max
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Automatic acceptance of credit before examination
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Yes in the case of a previous evaluation 4 nebo nic.
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Summer semester
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510 / -
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3 / -
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0 / 50
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Included in study average
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YES
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Winter semester
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0 / -
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0 / -
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0 / -
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Repeated registration
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NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Summer semester
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Semester taught
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Summer semester
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Minimum (B + C) students
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10
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Optional course |
Yes
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Optional course
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Yes
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Language of instruction
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Czech
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Internship duration
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0
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No. of hours of on-premise lessons |
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Evaluation scale |
1|2|3|4 |
Periodicity |
každý rok
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Evaluation scale for credit before examination |
S|N |
Periodicita upřesnění |
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Fundamental theoretical course |
Yes
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Fundamental course |
Yes
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Fundamental theoretical course |
Yes
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Evaluation scale |
1|2|3|4 |
Evaluation scale for credit before examination |
S|N |
Substituted course
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KFU/UC1
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Preclusive courses
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N/A
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Prerequisite courses
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N/A
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Informally recommended courses
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N/A
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Courses depending on this Course
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N/A
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Histogram of students' grades over the years:
Graphic PNG
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XLS
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Course objectives:
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To introduce students to the issue of financial accounting for entrepreneurs and explain the basic aspects of keeping tax records. To explain and apply the basic accounting principles, methods and tools of financial accounting. To teach applying valuation methods, accounting and reporting of entrepreneurs in conditions of the Czech Republic. To enable obtaining skills in compiling financial statements.
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Requirements on student
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The prerequisities for proving the obtained competencies are:
1) Credit - elaboration of semester work (min. 20 points, max. 30 points). The semester work can be corrected once.
You can register for the exam test in portal.zcu.cz after granting the credit. The teacher who leads the exercises (seminars) announces the exam date.
3) Exam - fulfilment of the conditions of the exam test (min. 20 points, max. 30 points).
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Content
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Significance and function of accounting, international accounting, accounting in the Czech Republic.
Keeping tax records, transfer from keeping tax records to accounting.
Company assets, their sources of coverage, expenses and income.
Balance sheet accounts, Income statement accounts, accounting tools.
Accounting records, control system in keeping accounting records, digitalisation of accounting.
Non-current assets - intangible and tangible.
Non-current financial assets.
Inventories.
Current financial assets and current liabilities (short-term bank loans).
Clearing relations in accounting.
Equity and non-current liabilities.
Profit/loss, business entities taxation.
Preparation of Financial Statements.
Financial Statements and its use in business management.
Development trends in accounting - electronization, digitization.
Work with e-learning course.
Additional information for students of combined study are in the Courseware.
Information for students at the time of the transition from the full-time form of study to the distance form are published on the Courseware.
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Activities
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Fields of study
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Studentům je k dispozici e-learningový kurz Účetnictví 1 v LMS UNIFOR.
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Guarantors and lecturers
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Guarantors:
Prof. Ing. Lilia Dvořáková, CSc. (100%),
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Lecturer:
Prof. Ing. Lilia Dvořáková, CSc. (100%),
Ing. Bc. Hana Hornová, MBA (100%),
Ing. Alena Palacká, Ph.D. (100%),
Ing. Lucie Vallišová, Ph.D. (100%),
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Tutorial lecturer:
Ing. Bc. Hana Hornová, MBA (100%),
Ing. Veronika Komorousová, Ph.D. (100%),
Ing. Alena Palacká, Ph.D. (100%),
Ing. Lucie Vallišová, Ph.D. (100%),
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Literature
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Basic:
Skálová Jana, Suková Anna a kolekltiv. Podvojné účetnictví 2023. Praha: Grada, 2023.
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Basic:
Strouhal Jiří a kol. Účetnictví podnikatelů 2020. Praha: Wolters Kluwer, 2020. ISBN 978-80-7598-593-4.
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Basic:
Hinke, Jana; Bárková, Dana. Účetnictví 1: Aplikace principů a technik. 3. aktualizované vydání.. Praha: Grada Publishing, 2017. ISBN 978-80-271-0331-7.
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Basic:
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.
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Recommended:
Kovanicová, D. Abeceda účetních znalostí pro každého. 19. vyd.. Praha: Polygon, 2009. ISBN 978-80-7273-1565.
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Recommended:
Daňové zákony ČR v platném znění. Praha: Grada Publishing.
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Recommended:
Elliott, Barry; Elliott, Jamie. Financial Accounting and Reporting. Boston: Pearson Education Limited, 2019. ISBN 1292255994.
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Recommended:
Pratt Jamie. Financial Accounting in an Economic Context. WILEY, 2009. ISBN 139780470233986.
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Recommended:
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.
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Recommended:
Účetnictví 1. E - learningový kurs v prostředí LMS Unifor.
(Singerová Jitka)
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On-line library catalogues
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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E-learning [dáno e-learningovým kurzem]
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20
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Undergraduate study programme term essay (20-40)
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40
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Contact hours
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52
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Preparation for an examination (30-60)
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50
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Total
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162
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Prerequisites
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Knowledge - students are expected to possess the following knowledge before the course commences to finish it successfully: |
To explain the basic concepts of economics and corporate management. |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
To apply and interpret the assets and resources of its coverage, costs and revenues on practical examples. |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
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Learning outcomes
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Knowledge - knowledge resulting from the course: |
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 bases in accounting. |
To explain assets, liabilities and equity, costs and revenues in accounting. |
To determine the detection method of economic results. |
To explain the preparation of Financial Statements. |
To explain the method and process of business entities taxation in conditions of the Czech Republic. |
To explain the issue of accounting digitisation. |
To identify relations between accounting and business entities taxation. |
Skills - skills resulting from the course: |
To record accounting transactions. |
To prepare the Financial Statements. |
To calculate tax liability for value added tax and income taxes. |
Competences - competences resulting from the course: |
N/A |
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Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Written exam |
Seminar work |
Test |
Skills demonstration during practicum |
Skills - skills achieved by taking this course are verified by the following means: |
Test |
Written exam |
Seminar work |
Skills demonstration during practicum |
Competences - competence achieved by taking this course are verified by the following means: |
Test |
Written exam |
Seminar work |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Practicum |
E-learning |
Self-study of literature |
Individual study |
One-to-One tutorial |
Interactive lecture |
Discussion |
Skills - the following training methods are used to achieve the required skills: |
Seminar |
E-learning |
Skills demonstration |
Competences - the following training methods are used to achieve the required competences: |
Lecture |
Individual study |
Seminar |
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