Accounting

Garant předmětu:

Lecturer:

Tutor:

Supervisor:

Institute of Pedagogical and Psychological Studies

Synopsis:

Accounting gives total overwiev about the creation, the content and the usage of financial information from financial reports on various levels in every company. This is, of course, the necessary base for understanding common financial terms and for daily work with them in all companies without regard of workihg position of the employee.

Requirements:

80% presence in the seminars and succesfull absolve of the practical tests.

Syllabus of lectures:

1.Introduction, basic accounting terms

2.Inventories

3.Long term assets

4.Rceivables

5.Short term financial assets

6.Accruals and deferals

7.Payables

8.Provisions

9.Foreign currency and FX changes

10.Equity

11.Taxes

Syllabus of tutorials:

1.Movements in the reports and accounts

2.Excercises - inventories and long term assets

3.Excercises - receivables and long term financial assets, test

4.Excercises - accruals and defferals

5.Excercises - provisions

6.Excercises - foreign currency

Study Objective:

The aim of the studies is to introduce students into the working, the content and the logic of accounting processes in the company, their impact to financial reports and understanding their content and the structure.

Study materials:

Mrkosová, J.: Účetnictví 2014. Praha, Computer Press, 2014

Note:

Further information:

No time-table has been prepared for this course

The course is a part of the following study plans:

• B-PM-prez.forma od 10/11 (compulsory elective course)
• B-PM-prez.forma od 11/12 (compulsory elective course)
• B-PM-prez.forma od 12/13 (compulsory elective course)
• B-PM-prez.forma od 13/14 (compulsory elective course)
• B-PM-prez. forma od 14/15 (compulsory elective course)