BA_Ac_A1 Accounting A 1

Vysoká škola finanční a správní
zima 2012
Rozsah
2/1. 10 hodin KS/semestr. 7 kr. Ukončení: zk.
Vyučující
Mag. Pietro Andrea Podda (cvičící)
Ing. Marie Těhlová (cvičící)
Ing. Miloš Krejčí (pomocník)
Garance
Mag. Pietro Andrea Podda
Katedra ekonomie a managementu (FES, KEM) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Ing. Mgr. Dina Riegerová
Rozvrh seminárních/paralelních skupin
BA_Ac_A1/cBM1PH: každou lichou středu 14:00–14:44 E305, každou lichou středu 14:45–15:30 E305, P. Podda
BA_Ac_A1/cBM2PH: každou lichou středu 17:30–18:14 E304, každou lichou středu 18:15–19:00 E304, M. Těhlová
BA_Ac_A1/pBMPH: St 15:45–16:29 E305, St 16:30–17:15 E305, P. Podda
Omezení zápisu do předmětu
Předmět je otevřen studentům libovolného oboru.
Cíle předmětu
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, 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
  • 1. 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
Lectures and seminars in full-time study; tutorials in part-time study; compulsory seminar participation is 75% in full-time study, compulsory tutorial participation is 50% in part-time study.
Metody hodnocení
Successful completion (60 % of correct answers) 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.
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Předmět je zařazen také v obdobích zima 2011, léto 2012, zima 2013, zima 2014, zima 2015.