Course syllabus RRUCV - Accounting (FRDIS - SS 2013/2014)

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Course code: RRUCV
Course title in language of instruction: Účetnictví
Course title in Czech: Accounting
Course title in English: Accounting
Mode of completion and number of credits: Exam (6 credits)
(1 ECTS credit = 28 hours of workload)
Mode of delivery/Timetabled classes: full-time, 2/2 (hours of lectures per week / hours of seminars per week)
Language of instruction: Czech
Level of course: bachelor
Semester: SS 2013/2014
Name of lecturer: Ing. Barbora Daňková, Ph.D. (examiner, instructor)
doc. Ing. Václav Kupčák, CSc. (examiner, instructor, lecturer, supervisor)
Prerequisites: not Accounting in English
Aims of the course:
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 contents:
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 outcomes and competences:
Generic competences:
-Ability to apply knowledge
-Ability to work independently
-Skilled at utilizing and processing information
-Spirit of enterprise

Specific competences:
-Ability to effectively process economic information within the European regional framework
-Ability to process and analyse economic information
-Student's ability to orient themselves in basic accounting documents and the student's ability to work with these documents

Type of course unit: required
Year of study: Not applicable - the subject could be chosen at anytime during the course of the programme.
Work placement: There is no compulsory work placement in the course unit.
Recommended study modules: -
Learning activities and study load (hours of study load):
Type of teaching methodDaily attendance
Direct teaching
     lecture24 h
     practice24 h
     project work30 h
     preparation for exam60 h
     writing of seminar paper30 h
Total168 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.
Recommended reading:
TypeAuthorTitlePublished inPublisherYearISBN
RQKOVANICOVÁ, D.Abeceda účetních znalostí pro každéhoPrahaPolygon200780-7273-118-12005
RQBŘEZINOVÁ, H. -- MUNZAR, V.Účetnictví IPrahaISU200680-86716-00-7
REZákon o účetnictví č.563/1991 Sb.


Last modification made by Data import from library on 07/31/2014.

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