ULGATLA053 Accounting II

Faculty of Philosophy and Science in Opava
Summer 2023
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
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. GRADA, 2017. ISBN 978-80-271-0451-2. info
  • SKÁLOVÁ, J. Podvojné účetnictví 2017. GRADA, 2017. ISBN 978-80-271-0423-9. info
  • JINDRÁK, J. Sbírka souvztažností 2017. ANAG, 2017. ISBN 978-80-904256-8-2. info
  • VAVREČKOVÁ, E. Účetnictví 1. Opava - SU, 2012. ISBN 978-80-7248-760-8. info
    recommended literature
  • Edice ÚZ. Aktuální právní normy. info
  • Platná legislativa vztahující se k vyučovanému předmětu. Zákon o účetnictví, zákon o daních z příjmů atd. info
  • CARDOVÁ, Z, STROUHAL, J., ŽIDLICKÁ, R. Účetnictví - velká kniha příkladů. Brno, 2014. info
  • COTE, R. Hotel and Restaurant Accounting. Michigan, 2012. info
  • SCHMIDGALL, R. S. Hospitality Industry Managerial Accounting. Michigan, 2011. info
  • DĚRGEL, M. - JURÁNEK, V. - MARÁDOVÁ, E. - SOUKUP, M. Hotely, kavárny, restaurace 2006 - 2007. Praha: ASPI, 2006. ISBN 80-7357-210-9. info
  • ČECHOVÁ, A. Manažerské účetnictví. Brno, 2006. ISBN 80-251-1124-5. 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
The course is also listed under the following terms Summer 2013, Summer 2014, Summer 2015, Summer 2016, Summer 2017, Summer 2018, Summer 2019, Summer 2020, Summer 2021, Summer 2022, Summer 2024.
  • Enrolment Statistics (Summer 2023, recent)
  • Permalink: https://is.slu.cz/course/fpf/summer2023/ULGATLA053