VŠTE:FUC_2 Financial Accounting II - Course Information

FUC_2 Financial Accounting II

Extent and Intensity

4/1/0. 7 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Marta Hortová (seminar tutor)
Ing. Lukáš Polanecký (seminar tutor)
Ing. Markéta Popílková (seminar tutor)

Guaranteed by

Ing. Romana Kušnirová, DiS., PhD.
Department of Human Resource Management – Faculty of Corporate Strategy – Rector – Institute of Technology and Business in České Budějovice
Supplier department: Department of Human Resource Management – Faculty of Corporate Strategy – Rector – Institute of Technology and Business in České Budějovice

Timetable of Seminar Groups

FUC_2/A4: Sun 21. 10. 13:05–14:35 A7, 14:50–16:20 A7, Sat 3. 11. 8:00–9:30 A7, 9:40–11:10 A7, 11:25–12:10 A7, Sat 24. 11. 8:00–9:30 A7, 9:40–11:10 A7, 11:25–12:10 A7, M. Hortová
FUC_2/P01: Mon 14:50–16:20 D415, Mon 16:30–18:00 D415, M. Hortová
FUC_2/S01: Mon 18:10–18:55 D415, M. Hortová

Prerequisites

MAX_KOMBINOVANYCH ( 48 ) && MAX_PREZENCNICH ( 35 )
Knowledge of basic accounting operations and basic accounting categories (assets, liabilities, costs, income, profit and loss, correlation, balance sheet, profit and loss account) at the level of Financial Accounting 1.

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

Students studying this course provides information on the short- and long-term investments and accounting for his ability to charge on tangible and intangible assets, inventories of own production, backups, wages, settlement relations, equity and debt. Understand the issues of costs, revenues and accruals, understand the link with the Income Tax Act. They can apply this issue to leasing. They will understand the issues of the annual accounts and the accounts, they will have competences in accounting for agricultural primary production, individual entrepreneurs and tax records.

Syllabus

• Topics: 1. Short-term financial assets, valuables, inventory differences in the cash register. 2. Accounting for inventories of production by method A and method B. Advances to employees. 3. Tangible and intangible fixed assets - acquisition, classification, depreciation, amortization, inventory, disposal or loss. 4. Clearing relations, advances received and received. Subsidy. Exchange rate differences. 5. Accounting for wages and deductions from them. 6. Own and foreign sources. 7. Costs, revenues and their accruals, leasing. 8. Closure and closing accounts - activities and accounting operations related to the closure of accounts at the end of the accounting period (inventory, tax analysis of costs, leasing, estimated items, adjustments, material and goods on the way). 9. The specifics of billing for a public company and a limited partnership. Income tax accounting. Balance Sheet, Profit and Loss Account, Attachment, Disclosure, Audit. 10. Accounting for primary agricultural production. Individual business accounting. 11. Long-term financial assets, securities, bills of exchange. 12. Business tax registration - basic information, VAT non-payer. 13. Business Tax Evidence - VAT Payer. Topics of seminars: 1. Short-term financial assets, valuables, inventory differences in the cash register. 2. Accounting for inventories of production by method A and method B. Advances to employees. 3. Tangible and intangible fixed assets - acquisition, classification, depreciation, amortization, inventory, disposal or loss. 4. Clearing relations, advances received and received. Subsidy. Exchange rate differences. 5. Accounting for wages and deductions from them. 6. Own and foreign sources. 7. Mid-term test. 8. Costs, revenues and their accruals, leasing. Closure and closing accounts - activities and accounting operations related to the closure of accounts at the end of the accounting period (inventory, tax analysis of costs, leasing, estimated items, adjustments, material and goods on the way). 9. The specifics of billing for a public company and a limited partnership. Income tax accounting. Balance Sheet, Profit and Loss Account, Attachment, Disclosure, Audit. 10. Accounting for primary agricultural production. Individual business accounting. 11. Long-term financial assets, securities, bills of exchange. 12. Business tax registration - basic information, VAT non-payer. 13. Business Tax Evidence - VAT Payer.

Literature

required literature
• Kovanicová, D. Abeceda účetních znalostí pro každého. Polygon. 2008. ISBN 978-80-7273-152-7.
• LÍBAL, Tomáš. Účetnictví - principy a techniky. 4., aktualiz. vyd. Praha: Institut certifikace účetních, 2014, 414 s. ISBN 9788086716947.
• Ryneš, P. Podvojné účetnictví a účetní závěrka 2018. Anag. Olomouc. 2018. ISBN 978-80-7554-116-1.

recommended literature
• České účetní standardy
• Vyhláška č. 500/2002 Sb., ve znění vyhlášky 250/2015 Sb. a 441/2017 Sb.
• KABOURKOVÁ, Kristina. Účetnictví III (Accounting III). VŠTE v Českých Budějovicích, 2009. ISBN 978-80-87278-28-4. info
• Daně z příjmů : zákon č. 586/1992 Sb. ve znění pozdějších novel včetně zákonů č. ... : aktuální úplné znění účinné od ... In AZ : aktuální úplná znění. Předpisy o zdravotním a sociálním pojištění a o daních z příjmů aktuálně. Praha: Dashöfer, 2007. AZ : aktuální úplná znění. Předpisy o zdravotním a. info
• Zákon č. 563/1991 Sb., o účetnictví : ve znění pozdějších novel včetně zákona č. ... : aktuální úplné znění účinné od ... In AZ : aktuální úplná znění. Účetní předpisy aktuálně. Praha: Dashöfer, 2006. AZ : aktuální úplná znění. Účetní předpisy aktuáln. info

Forms of Teaching

Lecture
Seminar

Teaching Methods

Frontal Teaching
Group Teaching - Cooperation
Individual Work– Individual or Individualized Activity

Student Workload

Activities	Number of Hours of Study Workload
	Daily Study	Combined Study
Preparation for the Mid-term Test	26	26
Preparation for Lectures	26
Preparation for Seminars, Exercises, Tutorial	13	90
Preparation for the Final Test	52	52
Attendance on Lectures	52
Attendance on Seminars/Exercises/Tutorial/Excursion	13	14
Total:	182	182

Assessment Methods and Assesment Rate

Test – mid-term 30 %
Test – final 70 %

Exam conditions

Grading of the course: First Test: maximum 30 % (0 - 30 points) Final Test: maximum 70 % (0 - 70 points) Successful graduates of the course have to get totally at least 70 points: 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

Czech

• Enrolment Statistics (winter 2018, recent)
  
• Permalink: https://is.vstecb.cz/course/vste/winter2018/FUC_2