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Lecturer(s)
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Šmelová Eva, prof. PhDr. Ph.D.
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Chudý Štefan, doc. Mgr. Ph.D.
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Opletalová Alena, Ing. Ph.D.
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Course content
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Legal regulations on accounting, documentation, basics of double-entry bookkeeping. Fundamentals of accounting, accounting in financial accounts, accounting for clearing relations. Accounting for inventories, assets, capital accounts. Accounting for costs, revenues, final accounts.
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training)
- Attendace
- 4 hours per semester
- Preparation for the Course Credit
- 10 hours per semester
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Learning outcomes
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Basic principles of accounting. Basic terms explanation - property, assets and liabilities, posessions. Double entry book -keeping and its policy. Accounting records - their contents and clarification. Balance. Profits and losses, cash-flow.
Graduates will be able to understand the basic financial statements and learn the principles of accounting.
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Prerequisites
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Course has no special requirements placed on students.
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Assessment methods and criteria
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Didactic Test
Processing a coherent accounting case and calculation of economic result for a given organization.
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Recommended literature
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HOLEČEK, F., KLEISNER, Z. (1998). Rukověť vnitropodnikového a finančního účetnictví.. Praha.
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MACÍK, K. (1997). Účetnictví pro drobné a střední podnikatele.. Ostrava.
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MACÍK, K. (1995). Účetnictví pro managery.. Praha.
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Opletalová A. (2006). Základy účetnictví. 1. vyd.. UP Olomouc.
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