BA_Ac_A1 Accounting A 1

University of Finance and Administration
Winter 2011
Extent and Intensity
2/1. 7 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Miloš Krejčí (lecturer)
David Muir, MBA (seminar tutor)
Mag. Pietro Andrea Podda (seminar tutor)
Guaranteed by
Ing. Dana Kubíčková, CSc.
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Mgr. Kateřina Pittnerová
Timetable of Seminar Groups
BA_Ac_A1/cBMPH: each odd Wednesday 8:45–9:29 E004, each odd Wednesday 9:30–10:15 E004, D. Muir
BA_Ac_A1/pBMPH: Wed 14:00–14:44 E027, Wed 14:45–15:30 E027, P. Podda
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives (in Czech)
The course objective is to present the basics of double-entry accounting, the main financial statements, general accounting policies, accounts, accounting documents, books of accounts, stock-reporting. The course also aims to present the applicable legislation that governs accounting in the Czech Republic, especially having regard at the most recent EU-endorsed accounting rules. This should create the basis for understanding the content and the explanatory power of the data contained in accounting statements for further use in other specialised courses.
Syllabus (in Czech)
. Information and accounting, accounting functions, users of accounting data, subject of accounting. 2. Accounting policies and their functions. Main accounting statements and relationships among them. 3. Balance sheet and its function. Balance principle. Balance sheet, its structure, form, individual elements. Method of double entries. 4. Account and its function, description, content of entries in accounts. 5. Assets and liabilities. Balance sheet accounts, entries in asset and liability accounts. 6. Costs and revenues. Income accounts and related entries. Profit and loss account and its function, financial result and its forms. 7. Types of accounts. General and analytical accounts. Off-balance-sheet accounts. 8. Documents and their importance in book-keeping. Book-keeping inspection. Stock-reporting, its purpose and content. Accounting reports and books of accounts. Accounting regulation in the Czech Republic, according to EU legislation. 9. Typical operations in keeping accounts of the stocks of material. 10. Typical operations in keeping accounts of non-current tangible assets. 11. Typical operations in keeping accounts of receivables and payables, costs and revenues. 12. Comprehensive recording of the turnover of funds in accounts and their representation in books of accounts.
Literature
    required literature
  • E. McLaney and P.Atrill, Accounting an Introduction (2008 or any more recent edition), FT Prentice Hall. Chapters 1-7.
    recommended literature
  • Applying International Financial Reporting Standards, 2nd ed. / Alfredson, K, Leo, K, Picker, R, Pacter, P, Radford, J & Wise, V/ John Wiley, 2009
Teaching methods (in Czech)
The subject is delivered in full-time study by 12 lectures of theory and 6 seminars of theory application.
Assessment methods (in Czech)
Successful completion of 2 interim tests (after lecture 4 and examination test after lecture lecture 8) and a credit test (in the last week of the lessons).
Language of instruction
English
Further Comments
The course can also be completed outside the examination period.
The course is also listed under the following terms summer 2012, Winter 2012, Winter 2013, Winter 2014, Winter 2015.
  • Enrolment Statistics (Winter 2011, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2011/BA_Ac_A1