VSFS:BA_Ac_1 Accounting 1 - Informace o předmětu

BA_Ac_1 Accounting 1

Rozsah

2/1/0. 12 hodin KS/semestr. 6 kr. Ukončení: zk.

Vyučující

Ing. Jana Kotěšovcová, Ph.D. (cvičící)

Garance

Ing. Jana Kotěšovcová, Ph.D.
Katedra financí (FES, KF) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Mgr. Petra Dovhunová

Rozvrh seminárních/paralelních skupin

BA_Ac_1/cECPH: každé liché pondělí 12:15–12:59 E307, každé liché pondělí 13:00–13:45 E307, kromě Po 1. 12. ; a Po 24. 11. 12:15–13:45 E307, J. Kotěšovcová
BA_Ac_1/pECPH: Po 14:00–14:44 E307, Po 14:45–15:30 E307, kromě Po 1. 12. ; a Po 8. 12. 12:15–13:45 E307, J. Kotěšovcová

Předpoklady

There are no prerequisites for this course.

Omezení zápisu do předmětu

Předmět je otevřen studentům libovolného oboru.

Cíle předmětu

In the Accounting 1 course, students will acquire the knowledge and skills necessary to become a junior accountant in a corporation. They will become familiar with the double-entry accounting system, primary records, verification of accounting records, balance sheets, error corrections, and control accounts. They will be familiarized with accounting procedures such as recording capital and income expenses and revenues, depreciation, inventory valuation, bad debts, and creating allowances for doubtful accounts. They will also acquire the skills to analyze and interpret data in financial statements using financial analysis indicators.

Výstupy z učení

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.

Osnova

1. Purpose of accounting, Accounting equation 2. Double entry system of book-keeping 3. Business documents 4. Books of prime entry, cash book, patty cash, sales and purchases journal 5. Trial balance, Correcton of errors, Bank reconciliation 6. Capital and reveue expenditure and receipts 7. Accounting for depreciation and disposal of non-current assets 8. Other payables and receivables 9. Irrecoverable debts and provision for doubtful debts 10. Valuation of inventory 11. Calculation and interpretation of accounting ratios 12. Inter-firm comparison

Literatura

povinná literatura
• BAPTISTA June, Cambridge IGCSE and O Level Accounting, 2022, Hodder Education, London
• BAPTISTA June. Cambridge IGCSE and O Level Accounting Workbook, 2022, Hodder Education, London

doporučená literatura
• 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-
• 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.

Výukové metody

Lectures supplemented by a series of practical exercises, work with a workbook, and homework which will be checked in the following class.

Metody hodnocení

CREDIT 1) Midterm test from Activity, Exam style questions, Chapter review questions - max. 20 points 2) Final test from Activity, Exam style questions, Chapter review questions, max. 30 points 3) Activity during lectures and seminars you should have 20 points 4) Homework you should have 20 points. The minimum score for obtaining credit is 60 points.

Vyučovací jazyk

Angličtina

Navazující předměty

• BA_Ac_A2 Accounting A 2

Informace učitele

https://is.vsfs.cz/auth/ucitel/?fakulta=6410;obdobi=71
Lecturer and instructor: Ing. Jana Kotěšovcová, Ph.D. https://is.vsfs.cz/auth/osoba/6688

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