N_UcS_1 Accounting Systems 1

University of Finance and Administration
Winter 2012
Extent and Intensity
1/2. 3 credit(s). Type of Completion: z (credit).
Ing. Gabriela Dlasková (seminar tutor)
Ing. Dana Kubíčková, CSc. (seminar tutor)
Ing. Ivana Turková, Ph.D., MBA (seminar tutor)
Guaranteed by
Ing. Dana Kubíčková, CSc.
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Mgr. Dina Riegerová
Timetable of Seminar Groups
N_UcS_1/cRMO: Wed 10:30–11:14 M25, Wed 11:15–12:00 M25, I. Turková
N_UcS_1/cR1PH: Tue 12:15–12:59 S23, Tue 13:00–13:45 S23, D. Kubíčková
N_UcS_1/cR2PH: each odd Monday 12:15–12:59 S26, each odd Monday 13:00–13:45 S26, each odd Monday 14:00–14:44 S26, each odd Monday 14:45–15:30 S26, D. Kubíčková
N_UcS_1/cR3PH: Tue 15:45–16:29 S01, Tue 16:30–17:15 S01, D. Kubíčková
N_UcS_1/pRMO: each even Tuesday 10:30–11:14 M15, each even Tuesday 11:15–12:00 M15, I. Turková
N_UcS_1/pRPH: each even Monday 14:00–14:44 S01, each even Monday 14:45–15:30 S01, D. Kubíčková
N_UcS_1/uR1aPH: Tue 13. 11. 17:30–19:00 S11, Tue 27. 11. 15:45–17:15 S23, Tue 4. 12. 17:30–19:00 S23, G. Dlasková
N_UcS_1/uR1bPH: Tue 20. 11. 14:00–15:30 S24, Tue 27. 11. 17:30–19:00 S11, Tue 4. 12. 17:30–19:00 S24, D. Kubíčková
N_UcS_1/vRKL: Fri 16. 11. 17:15–18:45 K312, 19:00–20:30 K312, Fri 23. 11. 19:00–20:30 K312, D. Kubíčková
N_UcS_1/vRMO: Fri 9. 11. 15:30–17:00 M14, 17:15–18:45 M14, Fri 30. 11. 13:45–15:15 M14, I. Turková
N_UcS_1/vR2PH: Sat 15. 12. 9:45–11:15 S23, 11:30–13:00 S23, Fri 11. 1. 13:45–15:15 S23, D. Kubíčková
N_UcS_1/vR3PH: Fri 9. 11. 13:45–15:15 S26, Sat 1. 12. 14:00–15:30 S26, 15:45–17:15 S26, D. Kubíčková
Assumed knowledge of double-entry bookkeeping at the undergraduate accounting course, UC A1 and UC A2, knowledge of Czech accounting standards for businesses and orientation in the financial statements at the bachelor's course, Financial Analysis.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
At the end of the course the students will know and be able to characterize the factors affect the changes in the accounting system, to characterize the main stream of the harmonization of accounting. They will be able to explain the changes in accounting rules as a reflection of changes in the economic processes and management´s information needs. Based on this knowledge they will be able actively, with knowledge of the nature solve the problems of financial reporting under IFRS and to comunicate with the accounting experts. Based on the knowledge of national accounting systems´ variability they will understand a will be able to specify the differences in the financial statements and financial data from different national background and to use them in various decission making.
  • Sylabus of the course:
  • 1. Information and data in the management of economic processes, sources of economic information. Double-entry accounting system. General principles of double entry bookkeeping. The financial statements. Users of financial accounting.
  • 2. Financial statements and its structure, explanatory power and limitations.Users of financial statements. Valuation and its problems.
  • 3. Balance, the history of this financial statement, the development of the views on the function and structure of the balance, new trends in the reporting of financial situation.
  • 4. One and double balance accounting system. Profit and its concepts. Cash flows in the double entry accounting system.
  • 5. Accounting systems in the world, their characteristics and classification, the differences between them and their causes. The process of harmonization of accounting, its causes, stages and guidelines.
  • 6. Characteristics of the IAS/IFRS, their genesis, Conceptual framework, comparison with U.S. GAAP. The basic differences from the Czech accounting.
    required literature
  • KUBÍČKOVÁ, Dana. Účetní systémy. 1. vyd. Praha: Vysoká škola finanční a správní, 2006-2010, 2 sv. (109, 129 s.). ISBN 978-80-7408-030-22.
  • DVOŘÁKOVÁ, Dana. Finanční účetnictví a výkaznictví podle mezinárodních standardů IFRS. 2., dopl. a aktualiz.vyd. Brno: Computer Press, 2008, xii, 329 s. ISBN 978-80-251-1950-1.
  • JANHUBA, Miloslav. Základy teorie účetnictví. Vyd. 1. V Praze: Oeconomica, 2005, 216 s. ISBN 80-245-0852-4.
    recommended literature
  • KOVANICOVÁ, D. Poklady skryté v účetnictví I.díl. Praha: Polygon, 1998, 241 s. ISBN 80-859-6773-1.
Teaching methods
Type of lessons:
- full time form of study: lectures, seminars,
- part time form of study: controlled group consultations
Assessment methods
Completed by : Credit

The condition of obtaining credit is:
a) well developed essay on selected topics
(topics and the instruction for processing will be communicated in the first exercise and published in learning resources in the IS of VSFS)
b) active participation on seminars/consultations
- full time form of study - min. 75%
- part time form of study: min. 50%
Students who fail a compulsory level of participation and ongoing obligations, will be awarded additional study requirements in the extent to demonstrate learning outcomes and acquired competencies necessary for successful completion of the course.
Language of instruction
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
General note: Aa1.
Information on the extent and intensity of the course: 6 hodin KS/semestr.
The course is also listed under the following terms Winter 2007, Summer 2008, Winter 2008, Summer 2009, Winter 2009, Summer 2010, Winter 2010, Summer 2011, Winter 2011, summer 2012, Winter 2013.
  • Enrolment Statistics (Winter 2012, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2012/N_UcS_1