BA_Ac_1 Accounting 1

University of Finance and Administration
Winter 2021
Extent and Intensity
2/2/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Leopold Tanner, MSc. (lecturer)
Ing. Eva Kostikov, Ph.D. (seminar tutor)
Guaranteed by
Ing. Zuzana Chlumská, Ph.D.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná
Timetable of Seminar Groups
BA_Ac_1/cECPH: each even Tuesday 14:00–14:44 E227, each even Tuesday 14:45–15:30 E227, each even Tuesday 15:45–16:29 E227, each even Tuesday 16:30–17:15 E227, except Tue 2. 11. ; and Tue 23. 11. 14:00–15:30 E227, 15:45–17:15 E227, E. Kostikov
BA_Ac_1/pECPH: each odd Wednesday 17:30–18:14 E307, each odd Wednesday 18:15–19:00 E307, each odd Wednesday 19:15–19:59 E307, each odd Wednesday 20:00–20:45 E307, L. Tanner
Prerequisites
There are no prerequisites for this course.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
At the end of the course students should be able to understand and explain the basics of double-entry accounting, the main financial statements, general accounting policies, accounts, accounting documents, books of accounts. 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.
Learning outcomes
Students should be able to understand and explain the basics of double-entry accounting, the main financial statements, general accounting policies, accounts, accounting documents, books of accounts.
Syllabus
  • 1. Basic terms 2. Accounting information system 3. Accounting principles 4. Account and its function 5. Balance sheet 6. Accounting assets 7. Accounting liabilities and equity 8. Income statement 9. Accounting revenues 10. Accounting costs 11. Statement of cash flow 12. Fundamental accounting concepts
Literature
    required literature
  • MAREŠ, David. Ekonomické podnikové systémy cvičebnice Economic firm systems workbook. 1. vyd. Praha: Vysoká škola finanční a správní, 2017. 79 s. EUPRESS. ISBN 978-80-7408-146-0.
  • MLÁDEK, R.: IFRS Policies and Procedures, 2009, Leges, ISBN 978-80-87212-13-4
  • MCLANEY, E a Peter ATRILL. Accounting: an introduction. 6th ed. New York: Pearson, 2012, CH 1- 7. ISBN 9780273771838.
  • PARMINDER J. VICKERSTAFF B.: Financial accounting, Hoddre education
  • WEYGANDT, Jerry J, Paul D KIMMEL a Donald E KIESO. Accounting principles. 11e [edition]. 1 volume (various pagings). CH 1 - 13 ISBN 9781118180891-
    recommended literature
  • ALFREDSON, Keith et. al. Applying international financial reporting standards. 2nd ed. Milton, Qld: John Wiley, 2010. ISBN 978-047-0819-678.
Teaching methods
Lectures and seminars in full-time study.
Assessment methods
Successful completion (60 % of correct answers) of credit test and exam test.
Language of instruction
English
Follow-Up Courses
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 12 hodin KS/semestr.
The course is also listed under the following terms Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2021, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2021/BA_Ac_1