Balance Theory

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Code Completion Credits Range
W38A001 ZK 5P+0C
Theodor Beran (guarantor)
Theodor Beran (guarantor)
Department of Management and Economics

Accounting theory forms the basis of creating the double entry accounting concept leading to the understanding of the formal building-up of the accounting system. Introducing the macro- and microeconomic level of accountancy. Significant accounting theories. The role of the accounting system in management of an enterprise. The accounting system ex ante - budgeting - and ex post - financial accounting, interconnection with other information systems. The accounting method as a tool used in enterprise and enterprise centres management, exploitation of values inherent with the accounting system for evaluation of enterprise effectivity, profitability and other ratios and for differentiation of duplicities and multiplicities in various production values.

Syllabus of lectures:

History of accounting theory. Principles used in accounting theory. Classification of accounting systems. Significance of exploitation of the accounting method in accounting practice and its advantages. Types of information flows and their influence on the shape of the accounting system. Derivation of the essential balances and their content. Functioning of the accounting system, transaction classification from the asset, profit and cash flow point of view. Depiction of mutual balances relations by matrices. Installation of budgets and cost calculations into the accounting system. The problems of appraisement in the accounting system. Static and dynamic aspects concerning the accounting system. Theoretical concept of the accounting system from the enterprise departments and production units point of view. The factual, space and time aspect of the accounting method. Harmonization of accountancy, expectations and objectives. Conceptual scope of international accounting standards. Consolidated financial statement - objectives.

Syllabus of tutorials:
Study Objective:
Study materials:

Kovanicová, D. a kol.: Finanční účetnictví, světový koncept, Polygon 2003

Kovanicová, D. - Kovanic, P: Poklady skryté v účetnictví I, II, III, Polygon, 1997

Macík, K.: Účetnictví, Vydavatelství ČVUT 2003, Praha

Macík, K.: Účetnictví pro manažerskou praxi, Grada Publishing 2000, Praha

Vysušil, J.: Podvojné účetnictví po lžičkách, Profess 1993, Praha

Time-table for winter semester 2020/2021:
Time-table is not available yet
Time-table for summer semester 2020/2021:
Time-table is not available yet
The course is a part of the following study plans:
Data valid to 2021-06-13
For updated information see http://bilakniha.cvut.cz/en/predmet10900002.html