Course syllabus RRUCV - Accounting (FRDIS - SS 2019/2020)Help


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Course code:
RRUCV
Course title in Czech:
Accounting
Course title in English: Accounting
Semester:
SS 2019/2020
Mode of completion and number of credits:
Exam (6 credits)
Mode of delivery and timetabled classes: full-time, 2/2 (hours of lectures per week / hours of seminars per week)
part-time, 18/0 (lectures per period / seminars per period)
Level of course: bachelor
Course type:
optional
Type of delivery: usual, consulting
Mode of delivery for our mobility students abroad:
-- item not defined --
Language of instruction:
Czech
Course supervisor:
Course supervising department:
Faculty: Faculty of Regional Development and International Studies
Teachers:
Ing. Eliška Svobodová, Ph.D. (examiner, instructor, lecturer, supervisor)
Prerequisites:
not Accounting in English
 
Timetable in this semester:
Day
From-tillRoomTeacher
Entry
FrequencyCapacity
Friday
9.00-10.50Z4 (ČP II.)E. SvobodováLecture
Every week
30
Friday
11.00-12.50
Z4 (ČP II.)
E. SvobodováSeminarEvery week
30
 
Aim of the course and learning outcomes:
acquainted students with the importance and position in the company accounts, balancing the principles of accounting and methodological resources and their use in view of the assets, liabilities, costs, revenues and operating results. Students will acquire practical skills in accounting policies in the current accounting period, and operations at the balance sheet date, including the financial statements.
 
Course content:
1.Fundamentals of financial accounting (allowance 4/4)
 
a.
Definition, nature and status accounting information system in business. Balance and the principle of balancing. importance balance sheet, the possibility of ordering the items
b.
Financial operations - accounting cases, their influence on changes in accounting items balance sheet.Metodical resources (financial documents, chronology, classification). Derivation of the balance sheet accounts, the score, synthetic and analytical accounts, the capture of economic operations on accounts.
c.
Accounting control system (material and formal correctness). Closing balance sheet and result account, determine the profit or loss. Reporting - the possibility of financial statements

2.Accounting class 1 - inventory (allowance 4/6)
 
a.
The definition and valuation of inventory
b.
bookkeeping way A
c.
bookkeeping way B

3.
accounting class 2 - financial accounts (allowance 4/2)
 
a.
Accounting about cash and short term bank loan
b.
Bank accounts and cash in transit
c.Other current financial assets and short-term financial resources

4.
accounting class 3 (allowance 4/4)
 
a.
Receivables and trade liabilities
b.liabilities an receivables to employees and shareholders

5.
accounting class 0 long lived assets (allowance 2/3)
 
a.
Valuable od tangible and intangible assets
b.Accounting for the acquisition, wear and disposal of tangible and intangible assets (base case)
c.
Accounting practices in the inventory of tangible and intangible assets

6.Financial statements (content and form) at the end of accounting period (allowance 2/1)
Learning activities and teaching methods:
Type of teaching method
Daily attendance
Combined form
lecture28 h
18 h
practice28 h
0 h
preparation for exam
60 h
78 h
preparation for regular assessment0 h40 h
preparation for regular testing
22 h0 h
writing of seminar paper
30 h
32 h
Total
168 h168 h
 
Assessment methods:
Exam is performed in writing from verifying the student's knowledge focused on internal and external company documents and the ability work with these documents and information. Examination is conditional on successful completion of test during these course.
 
Assessment criteria ratio:
Requirement type
Daily attendance
Combined form
Total
0 %
0 %
 
Recomended reading and other learning resources:
Basic:
KOVANICOVÁ, D. Abeceda účetních znalostí pro každého. 1st ed. Praha: Polygon, 2007. 416 p. ISBN 80-7273-118-12005.
BŘEZINOVÁ, H. -- MUNZAR, V. Účetnictví I. Praha: ISU, 2006. 469 p. ISBN 80-86716-00-7.

Recommended:
Zákon o účetnictví č.563/1991 Sb.

Course listed in study plans for this semester:
-- item not defined --
 
Course listed in previous semesters:
SS 2018/2019, SS 2017/2018, SS 2016/2017, SS 2015/2016, SS 2014/2015, SS 2013/2014 (and older)
Teaching place:
Brno


Last modification made by Bc. Vít Karber on 03/30/2020.

Type of output: