FIUBPFUA Financial Accounting I

School of Business Administration in Karvina
Summer 2015
Extent and Intensity
1/2/0. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
Ing. Beata Blechová, Ph.D. (lecturer)
Ing. Ivana Koštuříková, Ph.D. (lecturer)
Ing. Iris Šimíková (lecturer)
Ing. Beata Blechová, Ph.D. (seminar tutor)
Ing. Ivana Koštuříková, Ph.D. (seminar tutor)
Ing. Markéta Skupieňová, Ph.D. (seminar tutor)
Ing. Iris Šimíková (seminar tutor)
Ing. Milena Šorfová, Ph.D. (seminar tutor)
Guaranteed by
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.
Prerequisites
There are no conditions to complete the course and the course can be recorded independently from other courses.
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 acquaint students with the substance and functions of accounting of business entities, determine the legal framework and apply so-called accounting thinking in analysis of effects of specific economic transactions on the structure of assets, liabilities, costs and income and financial situation of entities within economic activity. In addition, the objective of the course is to present and clarify basic methodological elements of accounting, including technical procedures of representation of the individual components of assets and resources of their coverage in accounting of an entrepreneur.
Syllabus
  • 1. Substance of accounting and legal framework
    2. Accounting keeping and accounting records
    3. Basics of methodology in accounting - part 1
    4. Basics of methodology in accounting - part 2
    5. Accounting operations of balance sheet and profit and loss type
    6. Fixed assets -part 1
    7. Fixed assets -part 2
    8. Inventory and its representation in accounting
    9. Financial accounts
    10. Basic clearing business relations in accounting
    11. Bills of exchange in accounting
    12. Accounting of staff and social security and health insurance institutions
    13. Case study
Literature
    required literature
  • České účetní standardy pro podnikatele. info
  • Vyhláška Ministerstva financí č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví, ve znění pozdějších předpisů. info
  • Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů. info
  • WEETMAN, P. Financial accounting: an introduction. Harlow: Pearson Education, 2013. ISBN 9780273789581. info
  • KOŠTUŘÍKOVÁ, I. Accounting (for the full-time students). Karviná: SU OPF, 2012. ISBN 978-80-7248-741-7. info
  • BLECHOVÁ, B., JANOUŠKOVÁ, J. Podvojné účetnictví v příkladech 2012. Praha: Grada Publishing, 2012. ISBN 978-80-247-4185-7. info
  • ŠIMÍKOVÁ, I., BLECHOVÁ, B., JANOUŠKOVÁ, J., KOŠTUŘÍKOVÁ, I., VAL. Účetnictví v příkladech. 2. vyd. Karviná: SU OPF, 2010. ISBN 978-80-7248-606-9. info
Teaching methods
Skills demonstration
Seminar classes
Assessment methods
Credit
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Teacher's information
attendance in seminars 60 %, ongoing test (minimally 70% successfulness), course credit test (minimally 70% successfulness)
ActivityDifficulty [h]
Ostatní studijní zátěž18
Přednáška13
Seminář26
Zápočet30
Summary87
The course is also listed under the following terms Summer 2016, Summer 2017, Summer 2018, Summer 2019, Summer 2020, Summer 2021, Summer 2022, Summer 2023, summer 2024.
  • Enrolment Statistics (Summer 2015, recent)
  • Permalink: https://is.slu.cz/course/opf/summer2015/FIUBPFUA