SubjectsSubjects(version: 863)
Course, academic year 2019/2020
  
Financial Accounting - V837002
Title: Účetnictví
Guaranteed by: Department of Economics and Management (837)
Actual: from 2019
Semester: summer
Points: summer s.:5
E-Credits: summer s.:5
Examination process: summer s.:
Hours per week, examination: summer s.:2/2 C+Ex [hours/week]
Capacity: 10 / unlimited (unknown)
Min. number of students: unlimited
Language: Czech
Teaching methods: full-time
Level:  
For type:  
Additional information: http://kem.vscht.cz/predmety/ucetnictvi
Note: course can be enrolled in outside the study plan
enabled for web enrollment
Guarantor: Strachotová Dana Ing. Ph.D.
Annotation
Last update: Kubová Petra Ing. (01.05.2019)
Financial accounting is the information system that measures business activities, processes that information into report, and communicates the results to decision makers. It is the branch of accounting that focuses on information for external stakeholders. This subject is interested in the key product of accounting - the company´s financial statements (balance sheet, income statement, statement of owner´s equity and statement of cash flows). The financial statements are the documents that report on a business in monetary amounts, providing information to help people make informed business decision. The objective of the subject is to inform students about regulating accounting, accounting concepts and principles and accounting for business transactions. Students will be able to recognize the impacts of their decisions on financial position of the organization and its economic results.
Aim of the course -
Last update: Kubová Petra Ing. (01.05.2019)

Students will be able to:

apply accounting concept and principles

use the accounting equation

analyze business transactions

prepare the financial statements

evaluate business performance

Literature -
Last update: Kubová Petra Ing. (01.05.2019)

R:Brada J.,Základy účetnictví,VŠCHT Praha,Praha,2007,9788070806364

R:Kovanicová D.,Abeceda účetních znalostí pro každého,Bova Polygon,Praha,2012,9788072731695

R:Hinke J.,Bárková D.,Účetnictví 1,Základy účetnictví v příkladech,Grada Publishing,Praha,2011,9788024739533

R:Zákon č.563/1991 Sb.,o účetnictví (ve znění pozdějších předpisů)

A:Vyhláška č.500/2002 Sb.,kterou se provádějí některá ustanovení zákona č.563/1991 Sb.,o účetnictví,ve znění pozdějších předpisů,pro účetní jednotky,které jsou podnikateli účtujícími v soustavě podvojného účetnictví

A:Horngren Ch.T.,Harrison W.T.,Bamber L.S.,Accounting,Pearson Prentice Hall,2005,0131436058

Learning resources -
Last update: Kubová Petra Ing. (01.05.2019)

http://kem.vscht.cz/predmety/ucetnictvi

Requirements to the exam - Czech
Last update: Kubová Petra Ing. (01.05.2019)

Zápočet mohou studenti získat dosažením 50% úspěšnosti při řešení zápočtového testu. Zkouška bude probíhat ústní formou.

Syllabus -
Last update: Kubová Petra Ing. (01.05.2019)

1.Introduction to accounting, financial accounting, management accounting, accounting and information system

2.Assets of the company, liabilities, balance sheet

3.Evaluation of assets and liabilities

4.Revenues, expenses, profit and loss statement

5.Cash flow statement

6.Accounting standards, accounting concepts and principles

7.Long-term assets I

8.Long-term assets II

9.Current assets, inventory

10.Financial assets short-term nature, short-term liabilities

11.Receivables and liabilities

12.Owner´s equity

13.Revenues, expenses, accrued revenues and expenses

14.Final accounts, relationships among the financial statements

Registration requirements -
Last update: Kubová Petra Ing. (01.05.2019)

Business Economics

 
VŠCHT Praha