BA_Ac_A1 Accounting A 1

Vysoká škola finanční a správní
zima 2011
Rozsah
2/1. 10 hodin KS/semestr. 7 kr. Ukončení: zk.
Vyučující
Ing. Miloš Krejčí (přednášející)
David Muir, MBA (cvičící)
Mag. Pietro Andrea Podda (cvičící)
Garance
Ing. Dana Kubíčková, CSc.
Katedra ekonomie a managementu (FES, KEM) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Mgr. Kateřina Pittnerová
Rozvrh seminárních/paralelních skupin
BA_Ac_A1/cBMPH: každou lichou středu 8:45–9:29 E004, každou lichou středu 9:30–10:15 E004, D. Muir
BA_Ac_A1/pBMPH: St 14:00–14:44 E027, St 14:45–15:30 E027, P. Podda
Omezení zápisu do předmětu
Předmět je otevřen studentům libovolného oboru.
Cíle předmětu
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.
Osnova
. 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.
Literatura
    povinná literatura
  • E. McLaney and P.Atrill, Accounting an Introduction (2008 or any more recent edition), FT Prentice Hall. Chapters 1-7.
    doporučená literatura
  • Applying International Financial Reporting Standards, 2nd ed. / Alfredson, K, Leo, K, Picker, R, Pacter, P, Radford, J & Wise, V/ John Wiley, 2009
Výukové metody
The subject is delivered in full-time study by 12 lectures of theory and 6 seminars of theory application.
Metody hodnocení
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).
Vyučovací jazyk
Angličtina
Další komentáře
Předmět je dovoleno ukončit i mimo zkouškové období.
Předmět je zařazen také v obdobích léto 2012, zima 2012, zima 2013, zima 2014, zima 2015.