B_ZUc Fundamentals of Accounting

University of Finance and Administration
Summer 2014
Extent and Intensity
1/1. 3 credit(s). Type of Completion: z (credit).
Guaranteed by
Ing. Dana Kubíčková, CSc.
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Edita Jerie, DiS.
Prerequisites
There are no prerequisites for this course.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course the student should be able:
- to explain the role of the accountancy in the firm´s management and in the economic information system,
- to explain the items of the financial statements and the principle they are based on,
- to keep accounting records of normal economic operations including the operations at the end of the accounting period,
- to to find the necessary information in accounting regulations.
Syllabus
  • 1. System of economic information and accounting, accounting functions, users of accounting data, subject of accounting. Main accounting statements and relations among them.
  • 2. Accounting policies and their functions. Balance sheet and its function. Balance principle. Balance sheet individual elements and changes in them.
  • 3. Account and its function, description, content of entries in accounts.
  • 4. Assets a liabilities accounts ebtries. Method of double entries.
  • 5. Costs and revenues and its recognition. Income accounts and related entries.
  • 6. Profit and loss account and its function, financial result and its forms. Types of accounts. General and analytical accounts. Off-balance-sheet accounts. Documents and their importance in book-keeping.
  • 7. Book-keeping inspection. Stock-reporting, its purpose and content. Accounting reports and books of accounts. Accounting regulation in the Czech Republic, and according to EU legislation.
  • 8. Typical operations in keeping accounts of the stocks of material.
  • 9. Typical operations in keeping accounts of non-current tangible assets.
  • 10. Typical operations in keeping accounts of receivables and payables, costs and revenues.
  • 11. Comprehensive recording of the turnover of funds in accounts and their representation in books of accounts. Financial statements.
  • 12. Comprehensive recording of the turnover of funds in accounts and their representation in books of accounts. Tax payables
Literature
    required literature
  • Kubíčková, D.: Základy účetnictví. 2.aktual.vyd. Praha: Eupress, 2013. ISBN 978-80-7408-074-6
  • Pelák, J.: Účetnictví v příkladech – repetitorium k základům účetnictví. Praha: Oeconomice, 2009., ISBN 978-80-245-1507-6
  • DVOŘÁKOVÁ, Dana. Základy účetnictví. Vyd. 1. Praha: Wolters Kluwer Česká republika, 2010, 307 s. ISBN 978-80-7357-544-1.
  • KUBÍČKOVÁ, Dana. Sbírka příkladů z finančního účetnictví. Vyd. 1. Praha: Vysoká škola finanční a správní, 2009, 181 s. ISBN 978-80-7408-018-0.
  • SEDLÁČEK, Jaroslav. Praktikum finančního účetnictví. Plzeň: Aleš Čeněk, 2007, 239 s. ISBN 978-807-3800-505.
    not specified
  • FRASER, Lyn M a Aileen ORMISTON. Understanding financial statements. 8th ed. Upper Saddle River, N.J.: Pearson/Prentice Hall, c2007, p. cm. ISBN 01-318-7856-5.
  • KUBÍČKOVÁ, Dana a Pavel SCHRÁNIL. Finanční účetnictví. 1. vyd. Praha: Vysoká škola finanční a správní, 2006, 195 s. ISBN 80-867-5461-8.
Teaching methods
Teaching methods: - full-time study : lectures of theory and seminars of theory application. - part-time study : conducted group seminars.
Assessment methods
Assessment methods : interim tests, credit test
Close of the course: credit
conditions for obtaining credit:
- full time study - 75% active participation on seminars, successful completion of interim tests (and other teachers tasks) and a credit test
- part time study - 50% actuve participation on seminars, successful completion of a credit test.
Students who fail to meet mandatory scope of participation and ongoing responsibilities will be assigned additional duties study the extent to which study results demonstrate acquired competencies necessary for successful completion of the course.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
General note: Aa1.
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, Summer 2013.
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