VSFS:B_Uc_A1 Accounting A 1 - Course Information

B_Uc_A1 Accounting A 1

Extent and Intensity

2/1. 7 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Gabriela Dlasková (seminar tutor)
Ing. Jaroslav Veselka, DiS. (seminar tutor)
doc. Ing. Naděžda Petrů, Ph.D. (assistant)

Guaranteed by

Ing. Dana Kubíčková, CSc.
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Edita Jerie, DiS.

Timetable of Seminar Groups

B_Uc_A1/cBPH: each even Tuesday 10:30–11:14 E126, each even Tuesday 11:15–12:00 E126, except Tue 27. 10., except Tue 10. 11. ; and Tue 27. 10. 10:30–12:00 E228, Mon 30. 11. 14:00–15:30 E225, G. Dlasková
B_Uc_A1/cR1PH: each even Tuesday 15:45–16:29 E128, each even Tuesday 16:30–17:15 E128, G. Dlasková
B_Uc_A1/cR2PH: each odd Tuesday 10:30–11:14 E126, each odd Tuesday 11:15–12:00 E126, except Tue 20. 10., except Tue 3. 11. ; and Tue 20. 10. 10:30–12:00 E228, Tue 3. 11. 15:45–17:15 E127, G. Dlasková
B_Uc_A1/pBRPH: Mon 8:45–9:29 E004, Mon 9:30–10:15 E004, J. Veselka
B_Uc_A1/vRPH: Fri 6. 11. 13:45–15:15 E227, Fri 20. 11. 12:00–13:30 E122, 13:45–15:15 E122, Fri 4. 12. 15:30–17:00 E123, 17:15–18:45 E123, G. Dlasková

Prerequisites

There are no prerequisites for this course.

Course Enrolment Limitations

The course is offered to students of any study field.

Course objectives

At the end of the course the students will know and be able to explain the method of double entry accounting and its elements (balance principle, general accounting principles, account, double entry method, documents, accounting books, inventory, control of accounting records) and a base and structure of the financial statement as a picture of the firms financial position and efficiency for the other related subjects. They will be able to keep accounting records of normal economic operations including the operations at the end of the accounting period.

Syllabus

• 1. Information and accounting, accounting functions, users of accounting data, subject of accounting. Main accounting statements
• 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. akt.vyd., Praha: VSFS, 2013, 176 s. ISBN 978-80-7408-074-6
• DVOŘÁKOVÁ Dana. Základy účetnictví, 1. vyd. Praha: Wolters Kluver 2010. 307 s. ISBN978-80-7357-544-1
• KUBÍČKOVÁ, Dana a Pavel SCHRÁNIL. Finanční účetnictví. 2. aktual. vyd. Praha: VSFS, 2013, 143 s. ISBN 978-80-7408-078-4.
• KUBÍČKOVÁ, Dana. Sbírka příkladů z finančního účetnictví. Vyd. 1. Praha: Vysoká škola finanční a správní, 2009, 181 s. ISBN 978-80-7408-018-0.

recommended literature
• PELÁK, Jiří. Účetnictví v příkladech: repetitorium k základům účetnictví. Vyd. 1. Praha: Oeconomica, 2007, 190 s. ISBN 978-80-245-1190-0.
• SEDLÁČEK, Jaroslav. Praktikum finančního účetnictví. Vyd. 1. Plzeň: Aleš Čeněk, 2007, 239 s. ISBN 978-807-3800-505.
• 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.

Teaching methods

Teaching methods: - full-time study : lectures of theory and seminars of theory application. - part-time study : e-learning form of education (DSO)

Assessment methods

Assessment methods : interim tests, credit test
Close of the course: credit, exam

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.

Exam :
includes the writen and oral part.
Writen part is a test, included three section:
- 5-7 tasks tested the knowledge of financial statements, the ability to use account and keep the the records of selected opearation in the accounting book during the accounting period,
- 8-10 test questions on the principles, methods and regulations of accountancy - 1 - 2 problem cases in order to verify the ability of decision making in selected situation. For successful completion of the course is necessary 60% of points.

Language of instruction

Czech

Follow-Up Courses

• B_Uc_A2 Accounting A 2

Further comments (probably available only in Czech)

The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 10 hodin KS/semestr.

• Enrolment Statistics (recent)
  
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