FPF:ULGATLA053 Accounting II - Course Information

ULGATLA053 Accounting II

Extent and Intensity

1/2/0. 3 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Martina Palyzová (lecturer)
Ing. Martina Palyzová (seminar tutor)
Ing. Šárka Šulcová (lecturer)
Ing. Šárka Šulcová (seminar tutor)

Guaranteed by

Ing. Martina Palyzová
Centrum interdisciplinárních studií – Faculty of Philosophy and Science in Opava

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.

fields of study / plans the course is directly associated with

• Spa Management and Tourism (programme FPF, B6503GAHOT)

Course objectives

The course continues in the course Accounting I and is devoted to taxation system, costs, incomes, accruals and deferrals. The aim of the course is to get the students acquainted with the possibilities of business activities funding including their projection in accounting. The students should be able to analyse the results of final accounts, published financial accountancy information and consequently to employ this information for the analysis of the economic situation of a company.

Syllabus

• 1. Taxation system - characteristics, structuring, charges/fees and subsidies, accounting
  2. Value added tax in tourism, VAT and other taxes accounting
  3. Costs, incomes, accruals and deferrals - characteristics, importance for accounting, structuring, accounting
  4. Accruals and deferrals - characteristics, importance for accounting, structuring, accounting
  5. Leasing - nature, structuring, principle of leasing for lessee and lessor, accounting
  6. Capital - characteristics, structuring, importance for economic activities of a company
  7. Long-time obligations, reserves - importance, structuring and accounting
  8. Net income - allocation, creation of funds from profit, settlement debts and obligations
  9. Final accounts and balancing the books
  10. Accounting unit statements, their importance for financial analysis and decision making of a company
  11. Audit of financial statements
  12. Accounting harmonisation, financial statements consolidation
  

Literature

required literature
• MARKOVÁ, H. Daňové zákony 2017. Online. GRADA, 2017. ISBN 978-80-271-0451-2. [citováno 2024-04-23] info
• SKÁLOVÁ, J. Podvojné účetnictví 2017. Online. GRADA, 2017. ISBN 978-80-271-0423-9. [citováno 2024-04-23] info
• JINDRÁK, J. Sbírka souvztažností 2017. Online. ANAG, 2017. ISBN 978-80-904256-8-2. [citováno 2024-04-23] info
• VAVREČKOVÁ, E. Účetnictví 1. Online. Opava - SU, 2012. ISBN 978-80-7248-760-8. [citováno 2024-04-23] info

recommended literature
• Edice ÚZ. Aktuální právní normy. Online info
• Platná legislativa vztahující se k vyučovanému předmětu. Zákon o účetnictví, zákon o daních z příjmů atd.. Online info
• CARDOVÁ, Z, STROUHAL, J., ŽIDLICKÁ, R. Účetnictví - velká kniha příkladů. Online. Brno, 2014, [citováno 2024-04-23] info
• COTE, R. Hotel and Restaurant Accounting. Online. Michigan, 2012, [citováno 2024-04-23] info
• SCHMIDGALL, R. S. Hospitality Industry Managerial Accounting. Online. Michigan, 2011, [citováno 2024-04-23] info
• DĚRGEL, M. - JURÁNEK, V. - MARÁDOVÁ, E. - SOUKUP, M. Hotely, kavárny, restaurace 2006 - 2007. Online. Praha: ASPI, 2006. ISBN 80-7357-210-9. [citováno 2024-04-23] info
• ČECHOVÁ, A. Manažerské účetnictví. Online. Brno, 2006. ISBN 80-251-1124-5. [citováno 2024-04-23] info

Language of instruction

Czech

Further comments (probably available only in Czech)

The course can also be completed outside the examination period.

Teacher's information

- written test - success rate 70 %
- complex exam in the extent of the courses Accounting I and Accounting II, in the extent of the given literature and the content of lectures and seminars

• Enrolment Statistics (recent)
  
• Permalink: https://is.slu.cz/course/fpf/summer2024/ULGATLA053