ULGATL0037 Accounting I

Faculty of Philosophy and Science in Opava
Winter 2016
Extent and Intensity
1/2/0. 2 credit(s). Type of Completion: z (credit).
Teacher(s)
Ing. Eva Vavrečková, Ph.D. (lecturer)
Ing. Eva Vavrečková, Ph.D. (seminar tutor)
Guaranteed by
Ing. Eva Vavrečková, Ph.D.
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 aim of the course is to get the students acquainted with the importance of accounting in business practice, to define the basic conditions, rules and principles of keeping the books and to explain basic transactions. The students will be able to identify the influence of economic changes on the structure of assets, liabilities, the state of net income, as well as on the tax base. The students should be able to apply mutual accounting relations when analysing economic operations and evaluating financial situation of businesses.
Syllabus
  • 1. The nature and importance of accounting, its legislation, accounting information users
    2. Methodology of accounting - principles, accounts, accounting record, ledgers, bookkeeping documents
    3. Economic operations - balance sheet and income statement, their influence on the structure of assets and net income
    4. Fixed assets of an accounting unit - characteristics, structuring, evaluation, accounting
    5. The influence of fixed assets on the net income - advance payments, depreciation, correction entries
    6. Supplies - characteristics, structuring, evaluation and accounting
    7. Financial account - characteristics, accounting (cash office, bank account, fee stamps)
    8. Payments - characteristics, structuring, evidence (cash, non-cash, international payment operations)
    9. Short-term financial property - characteristics, evaluation and accounting
    10. Settling relations from business relations - characteristics of debts and liabilities, penalties, accounting
    11. Promissory notes in business relations - characteristics, requirements, types of promissory notes including their accounting
    12. Settling relations with employees - salary calculation, settling and payrolls, accounting
Literature
    recommended literature
  • Edice ÚZ. Aktuální právní normy. info
  • BULLA, M. Pomocník mzdové účetní k 1.1.2011. ISBN 978-80-7365-324-8. info
  • Odborná periodika. Účetnictví, Účetnictví v praxi, Finanční zpravodaj, Ekonom, Hospodářské noviny. info
  • Platná legislativa vztahující se k vyučovanému předmětu. Zákon o účetnictví, zákon o daních z příjmů atd. info
  • JINDRÁK, J. Sbírka souvztažností k účtům směrné účtové osnovy 2013. Olomouc, 2013. ISBN 978-80-9042-564-4. info
  • VAVREČKOVÁ, E. Účetnictví 1. Opava, 2012. ISBN 978-80-7248-760-8. info
  • CHALUPA, R. Abeceda účetnictví pro podnikatele. Anag, 2011. ISBN 978-80-7263-950-1. info
  • BÁRKOVÁ, D. - HINKE, J. Účetnictví 1. Praha, 2010. info
  • DĚRGEL, M. - JURÁNEK, V. - MARÁDOVÁ, E. - SOUKUP, M. Hotely, kavárny, restaurace 2006 - 2007. Praha: ASPI, 2006. ISBN 80-7357-210-9. 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 in the extent of the given literature and the content of lectures and seminars - success rate 70 %
The course is also listed under the following terms Summer 2009, Summer 2010, Summer 2011, Summer 2012, Summer 2013, Winter 2013, Winter 2014, Winter 2015.
  • Enrolment Statistics (recent)
  • Permalink: https://is.slu.cz/course/fpf/winter2016/ULGATL0037