Accounting

Garant předmětu:

Lecturer:

Tutor:

Supervisor:

Institute of Economic Studies

Synopsis:

The course focuses on the method, the key elements and processes of double-entry bookkeeping. At the end of their studies, students will be able to perform a simplified form accounting records, understand basic economic transactions during the accounting cycle and perform basic tasks within the financial statements.

Requirements:

Knowledge of the basics of business economics

Syllabus of lectures:

Accounting - information, object, functions, users

Balance sheet

Account - double entry. Changes in balance sheet items

Accrual basis - changes in P/L items. Operating expenses per nature or per function

Measurement in accounting. Prudence principle

Cash and loans. Time value of money

Non-current intangible and tangible assets

Inventories

Financial assets

Equity

Payroll

Accounting of VAT

Syllabus of tutorials:

Accounting - information, object, functions, users

Balance sheet

Account - double entry. Changes in balance sheet items

Accrual basis - changes in P/L items. Operating expenses per nature or per function

Measurement in accounting. Prudence principle

Cash and loans. Time value of money

Non-current intangible and tangible assets

Inventories

Study Objective:

The main aim of this module is to discuss the basic accounting categories, processes of the recording of business transactions and their presentation on corporate financial statements.

After the successful passing of this module students will be able to (i) differ between basic categories of financial statements, (ii) evaluate the information provided by accounting, (iii) interpret basic aspects of international accounting harmonisation, (iv) solve and record the corporate business transactions, and (v) describe and interpret financial position of the company on the basis of corporate financial statements.

Study materials:

1. Required:

BOKŠOVÁ, J. (2017). Účetní výkazy pod lupou I (Základy účetního výkaznictví). Praha: Linde.

STROUHAL, J. (2017). Základy účetnictví - cvičebnice. Praha: MÚVS ČVUT (online).

2. Recommended:

KOVANICOVÁ, D. (2012). Abeceda účetních znalostí pro každého. Praha: BOVA Polygon.

STROUHAL, J. a kol. (2014). Účetnictví - velká kniha příkladů. Brno: BizBooks.

Kolektiv autorů (2020). MERITUM - Účetnictví podnikatelů 2020. Praha: Wolters Kluwer.

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 14/15 (compulsory elective course)
• B-EK-prez.forma od 15/16 (compulsory course)
• B-EK-prez.forma od 16/17 (compulsory course)
• B-EK-prez.forma od 17/18 (compulsory course)
• B-EM-P prezenční studium od 18/19 (compulsory course)
• B-EM-P prezenční studium od 19/20 (compulsory course)
• B-EM-P prezenční studium od 20/21 (compulsory course)
• B-EM-P prezenční studium od 21/22 (compulsory course)
• B-EM-P prezenční studium od 22/23 (compulsory course)