SA_FUC Financial Accounting

Institute of Technology and Business in České Budějovice
winter 2020
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Marta Hortová (seminar tutor)
Guaranteed by
Ing. Taťána Hajdíková, Ph.D.
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
SA_FUC/S01: Thu 14:50–16:20 D402L, M. Hortová
Prerequisites
OBOR ( CAP )
Basic knowledge of economic terms.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives supported by learning outcomes
The aim of the course is to get an overview of the accounting of accounting operations, ie short and long-term financial assets, securities, bills of exchange, inventories of own production, long-term tangible and intangible assets, advances, wages and salaries, wages and salaries, and their accruals, subsidies, exchange rate differences, preparation of financial statements (prepaid work, financial statements), disclosure and audit. The procedure for accounting for the closing accounting operations of a joint stock company, a public company and a limited partnership will be clarified. Students will also receive information on accounting in the primary agricultural production business, individual entrepreneur and tax records. Successful graduates are able to account for the entity's current business operations as well as economic transactions related to the annual financial statements, understand the underlying statements.
Learning outcomes
Graduates are able to properly account for the underlying economic operations in the enterprise. They will be able to correctly interpret the information they get from individual accounts and reports. They can compile a balance sheet, a profit and loss statement, and an attachment. Upon successful completion of the course they will be able to judge the economic situation of the company well from the data they obtain in the accounting. They will gain competence to further study this discipline in the follow-up study, as well as any changes to the laws that regulate accounting.
Syllabus
  • Topics: 1. Principle and importance of accounting. Accounting legislation in the Czech Republic. 2. Accounting documents. Circulation of accounting documents. 3. Balance Sheet - Enterprise assets and source of coverage. 4. Costs, revenues, profit / loss - accounting principles. 5. Methodological elements of accounting; Accounting books; Control system in accounting. 6. Accounting plan - work schedule, account schedule. Synthetic and analytical accounts. 7. Basic accounting for short-term financial assets - cash register, bank accounts, money on the way, credits. 8. Basics of inventory accounting - breakdown, valuation, inventory accounting A. 9. Basics of inventory accounting - breakdown, valuation, inventory accounting method B. 10. Basic accounting of fixed assets - breakdown, valuation, acquisition. 11. Tangible and intangible fixed assets - depreciation, technical improvements of fixed assets, decommissioning, inventory differences. 12. Basic wage accounting - wage calculation, accounting, clearing with employees and social and health insurance institutions. 13. VAT - principles, principles and procedures for calculation, accounting.
Literature
    required literature
  • RYNEŠ, Petr. Podvojné účetnictví a účetní závěrka 2017. Anag. Olomouc. 2017. 1 150 stran. ISBN 978-80-7554-061-4.
  • LÍBAL, Tomáš. Účetnictví - principy a techniky. 4., aktualiz. vyd. Praha: Institut certifikace účetních, 2014, 414 s. Vzdělávání účetních v ČR (Institut certifikace účetních). ISBN 978-80-86716-94-7.
    recommended literature
  • RUBÁKOVÁ, Věra. Účetnictví pro úplně začátečníky 2014. Praha: GRADA, 2014. ISBN 978-80-247-5123-8
  • KOVANICOVÁ, Dana. Abeceda účetních znalostí pro každého. 18. aktualizované vydání. Praha: Bova Polygon, 2008. ISBN 978-80-7273-152-7.
  • MRKOSOVÁ, Jitka. Účetnictví 2013: učebnice pro SŠ a VOŠ. 1. vyd. Brno: Edika, 2013, ix, 291 s. Daně a účetnictví (Edika). ISBN 978-80-266-0176- 0
Forms of Teaching
Lecture
Exercise
Tutorial
Consultation
Teaching Methods
Frontal Teaching
Student Workload
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Preparation for Lectures26 
Preparation for Seminars, Exercises, Tutorial2670
Preparation for the Final Test2648
Attendance on Lectures26 
Attendance on Seminars/Exercises/Tutorial/Excursion2612
Total:130130
Assessment Methods and Assesment Rate
Test – final 100 %
Exam conditions
Final test – 100 %, maximum 100 points. To achieve the successful completion of the subject, at least 70 points must be achieved. Classification scale: A 100 – 90, B 89,99 – 84, C 83,99 – 77, D 76,99 – 73, E 72,99 – 70, FX 69,99 – 30, F 29,99 - 0.
Language of instruction
English
Teacher's information
Teaching takes place virtually. The lectures will be mediated by means of PowerPoint presentations which will have been made available for the student in the internal information system IS in the respective course section (Handling of study materials). Consultations take place every week via e-mail communication. Final test – 100 %, maximum 100 points. To achieve the successful completion of the subject, at least 70 points must be achieved.

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