BSA_UCE Accounting

Institute of Technology and Business in České Budějovice
SUMMER 2023
Extent and Intensity
0/2/0. 2 credit(s). Type of Completion: z (credit).
Teacher(s)
Ing. Kristina Kabourková (seminar tutor)
Guaranteed by
doc. PhDr. Miroslav Škoda, PhD.
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
BSA_UCE/A2: Sat 25. 3. 11:25–12:55 E6, 13:05–14:35 E6, Sat 29. 4. 11:25–12:55 E6, 13:05–14:35 E6, K. Kabourková
BSA_UCE/S02: Fri 9:40–11:10 N004, K. Kabourková
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.
Literature
    required literature
  • ČESKO, 1991. Zákon č. 563/1991 Sb. ze dne 12. prosince 1991 o účetnictví v pozděj. zněních. In: Sbírka zákonů České republiky. Částka 107, s. 2802-2810.
  • ČESKO, 2002. Vyhláška č. 500/2002 Sb., ve znění pozdějších předpisů, Vyhláška, kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů. In: Sbírka zákonů České republiky. Částka 174, s. 9690-9710.
  • PILÁTOVÁ, J., 2019. Účtová osnova, České účetní standardy: postupy účtování pro podnikatele. Olomouc: Anag. ISBN 978-80-7554-199-4.
  • KOVANICOVÁ, D., 2008. Abeceda účetních znalostí pro každého. Praha: Bova Polygon. ISBN 978-80-7273-152-7.
  • RYNEŠ, P., 2019. Podvojné účetnictví a účetní závěrka 2019. Olomouc: Anag. ISBN 978-80-7554-192-5.
  • ŠUBRT, B. et al., 2019. Abeceda mzdové účetní 2019. Olomouc: Anag. ISBN 978-80-7554-189-5.
  • SHIELDS, G., 2020. Accounting principles: The ultimate guide to basic accounting principles, GAAP, accrual accounting, financial statements, double entry bookke. La Vergne, Tennessee: Lightning Source Inc. ISBN 9781647484569.
  • WOOD, F. and A. SANGSTER, 2015. Frank Wood´s business accounting. 2. vyd. Londýn: Pearson Education Limited. ISBN 9781292085050.
    recommended literature
  • SVOBODOVÁ, J., 2018. Inventarizace – praktický průvodce. Olomouc: Anag. ISBN 978-80-7554-124-6.
  • JINDRÁK, J., 2015. Sbírka souvztažností k účtům směrné účtové osnovy. Olomouc: Anag. ISBN 978-80-904256-5-1.
  • PILÁTOVÁ, J. et al., 2019. Daňová evidence – komplexní řešení problematiky daňové evidence pro OSVČ. Olomouc: Anag. ISBN 978-80-7554-222-9.
  • ČESKO, 1992. Zákon č. 586/1992 Sb., o daních z příjmů v pozděj. zněních. In: Sbírka zákonů České republiky. Částka 117, s. 3373-3491.
  • ČESKO, 2004. Zákon č. 235/2004 Sb., o dani z přidané hodnoty v pozděj. zněních. In: Sbírka zákonů České republiky. Částka 78, s. 4946-5011.
  • ČESKO, 1992. Zákon č. 593/1992 Sb., o rezervách pro zjištění základu daně z příjmů. In: Sbírka zákonů České republiky. Částka 119, s. 3565-3567.
  • ČESKO, 1993. Zákon č. 16/1993 Sb., zákon o dani silniční v pozděj. zněních. In: Sbírka zákonů České republiky. Částka 6, s. 133-136.
  • KABOURKOVÁ K., R. PÍCHOVÁ a M. POPÍLKOVÁ, 2016. Účetnictví. České Budějovice: Vysoká škola technická a ekonomická v Českých Budějovicích.
  • SMITH, A., 2017. Financial reporting standards 9: Financial instruments step by step implementation guide. Traverse City, Michigan: Independently published. ISBN 9781521036624.
  • PKF INTERNATIONAL LTD, Wiley interpretation and application of IFRS standards. New Jersey: John Wiley & Sons Inc. ISBN 9781119577355.
Forms of Teaching
Seminar
Tutorial
Teaching Methods
Frontal Teaching
Group Teaching - Collaboration
Brainstorming
Critical Thinking
Student Workload
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Preparation for the Mid-term Test8 
Preparation for Seminars, Exercises, Tutorial108
Preparation for the Final Test1240
Attendance on Seminars/Exercises/Tutorial/Excursion268
Total:5656
Assessment Methods and Assesment Rate
Test – mid-term 30 %
Test – final 70 %
Exam conditions
For successful completion of the course in full-time form of study it is necessary to achieve at least 70 % of the course and final test together under the conditions specified below. In the course test, students can get up to 30 points, i.e. 30 %. In the final test, students can get up to 70 points, i.e. 70 %. Grading for the course, i.e. points for the final test (70 - 0) + points for the course test (30 - 0): 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.

For successful completion of the course in combined form of study it is necessary to achieve at least 70 % of the course and final test together under the conditions specified below. In the final test, students can get up to 100 points, i.e. 100 %. Grading for the course, i.e. points for the final test (100 - 0): 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.

Mid-term assessment: Full-time form of study: Mid-term test - 30 points (30%)

Final assessment: Full time form of study: Final test - 70 points (70%). Combined form of study: Final test - 100 points (100%)

Students in the full-time form of study are obliged to participate in 70 % of the lessons (except for lectures). If this condition is not fulfilled, the student will automatically get “-” grade.

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 lecturer in their seminar group (kabourkova@mail.vstecb.cz or hortova@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 5th-6th 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.
The course is also listed under the following terms summer 2022, summer 2024.
  • Enrolment Statistics (SUMMER 2023, recent)
  • Permalink: https://is.vstecb.cz/course/vste/summer2023/BSA_UCE