VŠTE:FUC Financial Accounting - Course Information

FUC Financial Accounting

Extent and Intensity

2/2/0. 5 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Martin Maršík, Ph.D. (lecturer)
Ing. Kristina Kabourková (seminar tutor)
Ing. Romana Kušnirová, DiS., PhD. (seminar tutor)
doc. Ing. Jaromír Vrbka, MBA, PhD. (seminar tutor)
Ing. Lukáš Polanecký (assistant)

Guaranteed by

Ing. Martin Maršík, Ph.D.
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/A4: Sun 1. 10. 13:05–14:35 E1, 14:50–16:20 E1, Sat 14. 10. 8:00–9:30 B1, 9:40–11:10 B1, Sun 3. 12. 8:00–9:30 B1, 9:40–11:10 B1, K. Kabourková
FUC/P01: Wed 8:00–9:30 E1, K. Kabourková
FUC/S03: Thu 13:05–14:35 B3, K. Kabourková
FUC/S05: Tue 9:40–11:10 B5, K. Kabourková
FUC/S06: Tue 11:25–12:55 B5, K. Kabourková
FUC/S07: Tue 13:05–14:35 B3, K. Kabourková

Prerequisites (in Czech)

MAX_KOMBINOVANYCH ( 250 ) && MAX_PREZENCNICH ( 280 )

Course Enrolment Limitations

The course is offered to students of any study field.
The capacity limit for the course is 530 student(s).
Current registration and enrolment status: enrolled: 0/530, only registered: 0/530

Course objectives supported by learning outcomes

The aim of the course is to acquaint students with basic accounting methods and procedures. Emphasis is placed on the correct definition of assets and liabilities, costs and revenues, the understanding of the principle of duality and correspondence, the ability to handle basic accounting cases and to compile a balance sheet and a profit and loss account. After successful completion of the course the student: - defines the basic categories (delimitation of assets and liabilities, costs and revenues, the principle of duality and correlation); - resolves basic accounting cases and compiles the balance sheet and profit and loss account; - identifies, classifies and records the underlying economic operations.

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 2016. 16. Anag, 2016. ISBN 978-80-7263-994-6.
• 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
• 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
• KOVANICOVÁ, Dana. Abeceda účetních znalostí pro každého. 18. aktualizované vydání. Praha: Bova Polygon, 2008. ISBN 978-80-7273-152-7.

Forms of Teaching

Lecture
Exercise
Tutorial
Consultation

Teaching Methods

Frontal Teaching

Student Workload

Activities	Number of Hours of Study Workload
	Daily Study	Combined Study
Preparation for the Mid-term Test	19	20
Preparation for Lectures	26
Preparation for Seminars, Exercises, Tutorial	26	68
Preparation for the Final Test	20	33
Attendance on Lectures	20
Attendance on Seminars/Exercises/Tutorial/Excursion	19	9
Total:	130	130

Exam conditions

30% of the rating, ie a maximum of 30 points, can be obtained from a continuous test. Final test - 70%, maximum 70 points. To achieve the successful completion of the subject, at least 70 points must be achieved from both parts, ie 70%. 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

Czech

• Enrolment Statistics (winter 2017, recent)
  
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