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CZECH TECHNICAL UNIVERSITY IN PRAGUE
STUDY PLANS
2024/2025
Faculties | School elective courses | ECTS courses catalogue | Settings | Česká verze
Welcome page > Faculty of Information Technology > Department of Software Engineering > Financial and Management Accounting
NOTICE: Study plans for the following academic year are available.

Financial and Management Accounting

The course is not on the list Without time-table
Code Completion Credits Range Language
BI-FMU Z,ZK 5 2P+2C Czech
Course guarantor:
Lecturer:
Tutor:
Supervisor:
Department of Software Engineering
Synopsis:

The aim of the course is explanation of basic terms in the theory of accounting, the principles of balancing the property amounts and liabilities in the particular accounting operations, operations in accounts and accounting statements including opening and closing of bookkeeping. The course provides students with a legal modification of bookkeeping, description of economic operations based on current methods of double-entry bookkeeping for enterprising subjects in the Czech Republic. Principles of management accounting are base of Business Inteligence moduls in Business information systems.

Requirements:

Knowledge prerequisite of BI-EMP (Economic and management principles) are recommended.

Syllabus of lectures:

1. Subject and aim of accounting. Accounting rules and methods. Accounting operations (transactions). Accounting forms.

2. Accounts, chart of accounts. Accounting of long-term assets (class 0). Valuation and purchase of assets.

3. Depreciation and disposal of long-term assets. Accounting of inventory (class 1) - method A and B. Valuation of inventory.

4. Short-term financial assets (class 2). Liabilities and receivables (class 3) - contractors, purchasers. Accounting of VAT.

5. Import of products from EU and from out of EU. Currencies and exchange differences. Accounting of employees wages. Accountig of taxes and subsidies.

6. Expenses (class 5) and revenues (class 6). Reserves and correcting entries.

7. Accruals of deffered costs, income, expenses and revenues. Accounting of long-term capital (class 4).

8. Accounting statements (balance, income statement, cash-flow). Accounting of profit and income tax.

9. Financial analysis - selected entities. Aim and tasks of management accounting.

10. Management view to business information and activities.

11. System of plans and budgets. Management of differences. Controlling in management accounting.

12. Calculation system. Valuation of department relations.

Syllabus of tutorials:

1. Introductory information - rules, chart of accounts, used shotcuts

2. STEREO - initial states

3. STEREO - long-term assets I

4. STEREO - long-term assets II

5. STEREO - inventory (method A)

6. STEREO - inventory (method B)

7. STEREO - liabilities and receivables, VAT

8. STEREO - VAT statement, accruals difference

9. STEREO - accounting of employees wages

10. STEREO - long-term capital

11. STEREO - accounting statements, income tax

12. STEREO - management accounting, financial analysis

Study Objective:

The aim of the course is explanation of basic terms in the theory of accounting, the principles of balancing the property amounts and liabilities in the particular accounting operations, operations in accounts and accounting statements including opening and closing of bookkeeping. The course provides students with a legal modification of bookkeeping, description of economic operations based on current methods of double-entry bookkeeping for enterprising subjects in the Czech Republic. Principles of management accounting are base of Business Inteligence moduls in Business information systems.

Study materials:

[1] Máče, M.: Účetnictví a finanční řízení, Grada Publishing, 2013, 978-80-247-4574-9,

[2] Strouhal, J. -Židlická, R. - Cardová, Z.: Manažerské účetnictví, Management Press, 2010, 978-80-7261-217-8,

[3] Zákon č. 563/1991 Sb., o účetnictví, ve znění zákona č. 575/2002 Sb.

[4] Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění pozdější předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví.

Note:

Information about the subject and teaching materials can be found at https://moodle-vyuka.cvut.cz/link/course.php?cx=BI-FMU

Further information:
https://moodle-vyuka.cvut.cz/link/course.php?cx=BI-FMU
No time-table has been prepared for this course
The course is a part of the following study plans:
Data valid to 2025-03-07
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