- Department of Pedagogical and Psychological Studies
Content of the course is introduction to accounting. Double-entry bookkeeping and its principles, balance sheet account, profit and loss account,cash-flow. Sections in bookkeeping:long term investment, stock, costs, revenues,
International accounting standards, accounting principles. Accounting system.
Basic knowledge of business economics and economic theory.
- Syllabus of lectures:
1. Introduction to accounting, information flows and their distribution.
2. Double-entry accounting and its principles, the profit equation as an expression of state property, stocks and flows.
3. The emergence of the balance sheet. Transactions (changes) in the balance sheet disintegration in the accounts, the accounting system elements.
4. The emergence of the financial system, the disintegration of the balance sheet accounts, elements of the accounting system accounting principles.
5. Organization's accounting system, types of books - journal, general ledger, proceedings, minutes chronological and systematic, synthetic and analytical accounts.
6. How accounting work, předbilanční control (reversing a checkered Trial), calculating subsystem in the accounting system.
7. Profit and loss account, its creation, costs and expenses, revenues and earnings. Double row balance theory dual circuit and single circuit. Cash-flow - opening and closing accounts.
8. Accounting for inventories, inventory and distribution of stocks, inventories of own production, inventory valuation.
9. Accounting for fixed assets, intangible fixed assets, tangible and financial.
10. Valuation of assets, accounting for disposals of fixed assets, depreciation decreases as the value of assets, the determination of depreciation, the actual disposals of assets.
11. Accounting for the wages of other costs and taxes.
12. Accrued expenses and revenues. Harmonization of accounting, its assumptions and goals. The conceptual framework of international accounting standards.
13. Consolidated financial statements - objectives. Balance sheet analysis, balance sheet analysis indicators.
- Syllabus of tutorials:
1. Introduction transactions (changes) in the balance sheet disintegration to accounts billing.
2. Accounting for inventories.
3. Accounting for fixed assets.
4. Accounting for disposals of fixed assets.
5. Accounting for the wages of other costs and taxes.
6. Accrued expenses and revenues + test.
7. Evaluation of the test, assessment.
- Study Objective:
Goal of the course is to provide students with the basics of accounting for company management, with its content and formal structure,with recording of the changes in company profit/loss account during accounting period, generally with accounting as a system used by external and internal subjects.
- Study materials:
Macík, K. - Beran, T.: Účetnictví, Nakladatelství ČVUT, 2008
Kovanicová, D.: Abeceda účetních znalostí pro každého, BOVA POLYGON Praha. 2008
Hinke, J.: Účetnictví podle IAS_IFRS, příklady a případové studie, Nakladatelství Kernberg Publishing, s. r. o., Praha
- Further information:
- No time-table has been prepared for this course
- The course is a part of the following study plans: