BA_Ac_A1 Accounting A 1

Vysoká škola finanční a správní
zima 2013
Rozsah
2/1. 10 hodin KS/semestr. 7 kr. Ukončení: zk.
Vyučující
Ing. Bc. Jan Hájek, Ph.D., MBA (cvičící)
Ing. Eva Kostikov, Ph.D. (cvičící)
Ing. Marie Těhlová (cvičící)
Garance
Ing. Bc. Jan Hájek, Ph.D., MBA
Katedra ekonomie a managementu (FES, KEM) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Ing. Edita Jerie, DiS.
Rozvrh seminárních/paralelních skupin
BA_Ac_A1/cBM1PH: každý sudý čtvrtek 15:45–16:29 E304, každý sudý čtvrtek 16:30–17:15 E304, E. Kostikov
BA_Ac_A1/cBM2PH: každé liché pondělí 17:30–18:14 E225, každé liché pondělí 18:15–19:00 E225, M. Těhlová
BA_Ac_A1/pBMPH: Po 15:45–16:29 E223, Po 16:30–17:15 E223, J. Hájek
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 Accounting regulation in the Czech Republic, according to EU legislation.. 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. Profit and loss account and its function, financial result and its forms. Balance sheet accounts, entries in asset and liability accounts. 4. Account and its function, description, content of entries in accounts. Types of accounts. General and analytical accounts. Off-balance-sheet accounts. Method of double entries. 5. Assets Typical operations in keeping accounts of non-current tangible assets, recievables, etc.. 6. Stock of material. Typical operations in keeping accounts of the stocks of material. 7. Liabilities. Typical operations in keeping accounts of payables, 8. Capital, Typical operation in keeping accounts of paid in capital. Accruals and Defferals. 9. Costs and revenues. Income accounts and related entries. Typical operations in costs and revenues accounts. 10. Documents and their importance in book-keeping. Book-keeping inspection. content. Accounting reports and books of accounts. Internal controll. 11. Comprehensive recording of the turnover of funds in accounts and their representation in books of accounts. 12. Completition of accounting cycle. Closing entries.
Literatura
    povinná literatura
  • MCLANEY, E a Peter ATRILL. Accounting: an introduction. 6th ed. New York: Pearson, 2012, CH 1- 7. ISBN 9780273771838.
  • WEYGANDT, Jerry J, Paul D KIMMEL a Donald E KIESO. Accounting principles. 11e [edition]. 1 volume (various pagings). CH 1 - 13 ISBN 9781118180891-
    doporučená literatura
  • ALFREDSON, Keith et. al. Applying international financial reporting standards. 2nd ed. Milton, Qld: John Wiley, 2010. ISBN 978-047-0819-678.
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
Navazující předměty
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Předmět je dovoleno ukončit i mimo zkouškové období.
b0.
Předmět je zařazen také v obdobích zima 2011, léto 2012, zima 2012, zima 2014, zima 2015.