B_UCE Accounting

Institute of Technology and Business in České Budějovice
summer 2026
Extent and Intensity
0/2/0. 2 credit(s). Type of Completion: z (credit).
Teacher(s)
Ing. Marta Hortová (seminar tutor)
Ing. Kristina Kabourková (seminar tutor)
Guaranteed by
Ing. Veronika Šanderová, MSc., PhD.
Department of Corporate Finance and Economics – School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Supplier department: School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Timetable of Seminar Groups
B_UCE/K02: Sat 14. 3. 8:00–9:30 B2, Sat 11. 4. 13:05–17:35 B2, K. Kabourková
B_UCE/S01: Thu 16:30–18:00 D415, M. Hortová
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives supported by learning outcomes
The aim of the course is to provide students with basic knowledge of accountants processes, procedures and information provided by accounting. Students will understand the meaning of professional accounting terms, they will master accounting the most appropriate accounting operations. They are briefly acquainted with the tax system in the Czech Republic and obtaining basic information on wage issues. They can compile a simple balance sheet and profit and loss statement. They can calculate statutory wage levies.
Learning outcomes
Upon successful completion of the course, the student:
1. Orientation in valid legislation in the field of accounting, tax records, taxes, in accounting principles and basic concepts.
2. Defines the terms balance sheet, income statement, their components, result management, account, chart of accounts, chart of accounts.
3. Handles the posting of simple accounting operations and compilation basic financial statements, the correct assessment of the outputs of these statements and thus predict further economic developments situation in the entity and taking appropriate action.
4. Orientation in the issue of wages, salaries, basic duties, which the entity has in relation to the tax office, the authorities social security and health insurance.
Syllabus
  • Seminars:
  • 1. Basic obligations and principles in double-entry bookkeeping of entrepreneurs.
  • 2. Inventory of assets and resources.
  • 3. Practicing basic accounting operations and working with the chart of accounts.
  • 4. Accounting for money, bank accounts, loans, supplier and customer invoices, costs and revenues. Compilation of a simple balance sheet and profit and loss statement. Determination of the economic result.
  • 5. Practicing inventory accounting in method a and method b.
  • 6. Practicing accounting operations in the acquisition, classification, depreciation and disposal of tangible and intangible fixed assets.
  • 7. Practicing accounting for costs, revenues and accruals.
  • 8. Accounting for long-term financial assets.
  • 9. Working with accounts in the 4th account class.
  • 10. Basic calculations of wage levies. Payroll accounting.
  • 11. Working with accounts in the 7th account class. Accounting for income tax of entrepreneurs.
  • 12. Simple examples of accounting in agricultural primary production. Money diary in the tax records of entrepreneurs.
  • 13. Characteristics of value added tax and its accounting. Personal and corporate income tax. Road tax. Normal classroom equipment required. Seminars PC classromm software Pohoda. Required literature is available in the library physically or electronically.
Literature
    required literature
  • Šubrt, B. et al. 2023 - Abeceda mzdové účetní 2023, Olomouc, Anag, ISBN 978-80-7554-380-6.
    recommended literature
  • Zákon č. 586/1992 Sb., o daních z příjmů v pozdějších zněních
  • Zákon č. 235/2004 Sb., o dani z přidané hodnoty v pozdějších zněních
  • Podvojné účetnictví a účetní závěrka 2023. 01.01.2023. Anag, 2023, 1200 pp. ISBN 978-80-7554-379-0. info
Forms of Teaching
Lecture
Seminar
Tutorial
Teaching Methods
Frontal Teaching
Group Teaching - Collaboration
Project Teaching
Brainstorming
Critical Thinking
Individual Work– Individual or Individualized Activity
Teaching Supported by Multimedia Technologies
Student Workload
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Mid-term test11
Preparation for the Mid-term Test116
Preparation for the Final Test122
Final test11
Attendance on Lectures26 
Attendance on Seminars/Exercises/Tutorial/Excursion2616
Total:5656
Assessment Methods and Assesment Rate
Test – mid-term 30 %
Test – final 70 %
Exam conditions
For successful completion of the course (obtaining credit) in both the presidential and combined form of study, it is necessary to achieve a minimum of 70 points in the preliminary and final assessment, i.e. 70%. 30 points, i.e. 30 %, can be obtained in the intermediate assessment. A total of 70 points, i.e. 70 %, can be obtained in the final assessment. If the student scores less than 70 points in total, the assessment will be 'not credited'. In the case of the contact course, the student is obliged to fulfil the compulsory participation in the contact course according to the internal standard of the VŠTE. If attendance is not met, the student will automatically be graded "-".
Language of instruction
Czech
Teacher's information
Attendance in lessons is defined in a separate internal standard of ITB (Evidence of attendance of students at ITB). It is compulsory, except of the lectures, for full-time students to attend 70 % lesson of the subject in a semester. Students with an individual study plan may take only the 100-point final test during the exam period, in agreement with the lecturer. Immediately after the approval of the individual study plan, they are obliged to contact the garant (veronika.sanderova@mail.vstecb.cz) with their request. If they do not do so, their request will not be taken into account at a later date. The midterm test in the case of full-time study will take place approximately in the 6th-7th week of the course, details to be specified by the instructor. The date of the mid-term test for the combi tutorial will be set at the first tutorial.
  • Enrolment Statistics (recent)
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