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Lecturer(s)
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Michalec Aleš, Ing.
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Berka Karel, doc. RNDr. Ph.D.
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Zlámal Jaroslav, Ing. Ph.D.
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Nevěčná Taťjana, doc. RNDr. CSc.
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Course content
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1. Company as an economic system. 2. Object of the accounting. 3. Assets and their types. 4. Depreciation. 5. Accounting and its specifics. 6. Keeping the accounting. 7. Specifics of the tax evidence. 8. Basic acounts. 9. Basic accounting areas. 10. Basic accounting operations and tasks. 11.Selected accountig tasks. 12. Selected accounts 13. Advantages and disadvantages of selected accounts. 14. Recognition of specific cases, examples will be chosen according to the requirements of students
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Learning activities and teaching methods
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Lecture, Dialogic Lecture (Discussion, Dialog, Brainstorming), Demonstration
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Learning outcomes
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The aim of the subject is to gain basic understanding of financial accounting. The lessons start with learning about accounting parts, ways of accounting evidence, tax evidence, depreciation an accounting of assets and lead to interpretation of the accounting sheets. Due to the interactive form of teaching process that combines both classical and e-learning approach therefor enables to react to the development of the education system as well as the requirements of the participating students.Theoretical knowledge gained in the lecture enable the students to participate in the e-learning form of study following the lessons therefor with its outcomes ensure classical face-to-face communication in the required area with the leader of the practical lessons. At the same time the e-learning text automatically leads the participant to carry out the tasks and the coresponging excercises. In case of an absence of the students it is possible to participate straight in the lessons due to the e-learning portal.
Explain accouning procedures and interpret accouning sheets.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Mark, Written exam
1. 80% participation in practical lessons. 2. Correct draught of all required practical cases. 3. Passing check up written exam.
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Recommended literature
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(2008). Zákon o účetnictví - Účetnictví podnikatelů. Audit. ÚZ č.647. Sagit.
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Bellová, J., Zlámal, J. (2013). Základy účetnictví. VUP Olomouc.
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Pelák, J. (2010). Účetnictví v příkladech. Nakladatelství Oeconomica VŠE Praha.
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