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Lecturer(s)
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Malíková Olga, Ing. Ph.D.
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Course content
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Syllabus - Lectures: 1. The need for information (types of information); definition of accounting, history of accounting, accounting as a language. Definition of the subject of accounting. 2. Definition and detailed structure of assets. 3. Fixed assets. Inventories. 4. Definition and detailed structure of liabilities. Temporary accounts of assets and liabilities. 5. - 6. Introduction to the balance sheet. The basic structure of the balance sheet. The basic concept of the balance sheet as the financial statement. 7. Development of the balance sheet (balance sheet changes). 8. - 11. Subject (object) of accounting and methodical tools for its evidence. Proceeding of accounting works performed within the accounting period (accounting period, definition of double-entry, double-entry accounting system, accounting documents, books of account, process of keeping accounts and types of accounts, accounting entries and records, accounts in use). 12. - 14. Basic accounting concepts (money measurement, entity, going concern, cost, dual-aspect, accounting period, conservatism, realization, matching, consistency, materiality, accruals). Syllabus - Seminars: 1. - 2. Assets. 3. Liabilities. 4. Balance sheet. 5. - 6. Development of the balance sheet (balance sheet changes). 7. Written Test.
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Learning activities and teaching methods
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Monological explanation (lecture, presentation,briefing), Practicum, E-learning, Students' self-study
- Class attendance
- 56 hours per semester
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Learning outcomes
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The subject aims to get knowledge of basic accounting concepts, methods and tools of double-entry accounting in the information systems of the company. Students are acquainted with the cycle of economic resources and their records in the double-entry accounting framework. Students get knowledge of the importance of financial accounting as a basis for enterprise financial decision-making, financial statements and their information ability, bookkeeping and accounting systems.
Students obtain knowledge in a given course in accordance with requirements and course programme that in the time of massive digitalization of the business administration they will apply in their practice.
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Prerequisites
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basic knowledge about the business entity
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Assessment methods and criteria
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Written exam
For successful complete a course, it is necessary to fulfil these conditions: - attendance at tutorials and successfully passing written tests made during tutorials (70% of the total points); - Exam: a written test from a theoretical part (min. 65 %).
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Recommended literature
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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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SAGIT. Úplná znění: Účetnictví podnikatelů, Audit 2021. Ostrava: Sagit, 2021. ISBN 978-80-7488-448-1.
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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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