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Lecturer(s)
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Brabec Zdeněk, Ing. Ph.D.
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Malíková Olga, Ing. Ph.D.
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Černíková Martina, Ing. Ph.D.
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Course content
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Lectures (topics for 7 sessions): 1. Accounting - Class 2, its definition, accounts description, measurement and records. 2. Accounting evidence for financial securities. Bookkeeping for financial securities from the investor´s point of view. 3. Accounting - Class 3, receivables and payables, definition, measurement and records. 4. Equity and its presentation in accounting. Equity definition and structure. Principles of measurement and its specific variants. 5. Long-term other liabilities, and their presentation in accounting. The concept of provisions. Principles of debt and other liabilities measurement - specific examples. 6. Expenses, and revenues. Expenses and revenues in terms of the accrual and cash basis. 7. Process of closing-the-books and financial reporting. Seminars (topics for 14 sessions): 1. Accounting agenda on inventories - periodic method in accounting procedures - examples. 2. Accounting agenda on long-lived tangible/intangible assets and their depreciation. Records of chosen transactions with long-term financial securities. 3. Accounting agenda on short-term financial securities, cash in hand, cash in the bank, and short-term financial liabilities. 4. Accounting agenda on accounts receivable and payable: recording of trade receivables and payables, transactions on employees, tax obligations, prepaid and accrual items. 5. Accounting agenda on capital and long-term liabilities - recording of subscription of capital and its increases/decreases. Transactions with net profit (loss) and long-term payables. Chosen transactions on personal investment of individual person in the system of double-entry accounting. 6. Expenses and revenues - summary.
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Learning activities and teaching methods
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Monological explanation (lecture, presentation,briefing), Practicum, E-learning, Task-based study method, Students' self-study
- Class attendance
- 42 hours per semester
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Learning outcomes
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This object directly follows the course "Accounting 1" and aims to acquaint students with the evidence, measurement and method of double-entry bookkeeping in particular accounting agendas, with a focus on entrepreneurs in the Czech conditions.
Students obtain knowledge in given course in accordance with requirements and course programme. Obtained knowledge is important for financial management, financial analysis, controlling, audit, bachelor / diploma thesis and practise.
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Prerequisites
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Students must have knowledge of problems taught in course Accounting I.
KFÚ/UC1
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Assessment methods and criteria
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Oral exam, Student's performance analysis
For successfully complete a course, it is necessary to fulfil these conditions - - attendance at tutorials and successfully passing written tests: * 70 % of the total points from the tests made during tutorials (practical applications); * 65 % of the final exam test (theory).
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Recommended literature
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České účetní standardy pro účetní jednotky, které účtují podle vyhlášky MF č. 500/2002 Sb. (č. 001-023).
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Vyhláška MF č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví.
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Zákon č. 563/1991 Sb., o účetnictví (v platném znění po novelách).
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BOKŠOVÁ, J. Účetní výkazy pod lupou. Praha, 2013. ISBN 978-80-7201-921-2.
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Hasprová, O. a Z. Brabec. Základy účetnictví podnikatelských subjektů. Liberec, 2019. ISBN 978-80-7494-490-1.
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Chalupa, J. et al. ABECEDA účetnictví pro podnikatele 2023. Olomouc, 2023. ISBN 978-80-7554-384-4.
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Sedláček, J. a kol. Finanční účetnictví: postupy účtování. Plzeň, 2017. ISBN 978-80-7380-.
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SKÁLOVÁ, J. a kol. Podvojné účetnictví 2023. Praha, 2023. ISBN 978-80-271-3980-4.
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Strouhal, J. et al. Meritum Účetnictví podnikatelů 2023. Praha, 2023. ISBN 978-80-7676-641-9.
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Šteker, K. a M. Otrusinová. Jak číst účetní výkazy: Základy českého účetnictví a výkaznictví. Praha: Grada, 2021. ISBN 978-80-271-3184-6.
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