UCPACT Accounting

School of Business Administration in Karvina
Winter 2007
Extent and Intensity
1/2/0. 3 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Eva Sikorová, CSc. (lecturer)
doc. Ing. Eva Sikorová, CSc. (seminar tutor)
Guaranteed by
doc. Ing. Eva Sikorová, CSc.
Department of Finance and Accounting – School of Business Administration in Karvina
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives (in Czech)
The aim of the course is to apply the so called accounting thinking in analyzing the impact of the specific economic transactions to the structure of assets, liabilities, costs, and earnings, profit, and financial situation of the subjects of the economic activity. Further, it is the intention of the subject to differentiate the substance and content of financial accounting from outputs of accounting and managerial oriented accounting. The objective of the course is also to make students familiar with the meaning of accounting in practice of entrepreneurs with the orientation on the main accounting principles, methods, means, including technical procedures of accounting in accounting for entrepreneurs.
Syllabus
  • The aim of the course is to apply the so called accounting thinking in analyzing the impact of the specific economic transactions to the structure of assets, liabilities, costs, and earnings, profit, and financial situation of the subjects of the economic activity. Further, it is the intention of the subject to differentiate the substance and content of financial accounting from outputs of accounting and managerial oriented accounting. The objective of the course is also to make students familiar with the meaning of accounting in practice of entrepreneurs with the orientation on the main accounting principles, methods, means, including technical procedures of accounting in accounting for entrepreneurs.
    1. The meaning, substance, function of accounting and legal regulation, users of accounting and structure of accounting information
    2. Basis of the methodology of accounting, accounting documents
    3. Recording of economic operations of the balance sheet and profit and loss type, reproduction process and its posting in accounting books
    4. Fixed assets and their posting in accounting books
    5. Depreciation and elimination of fixed assets
    6. Inventory and its posting in accounting books
    7. The characteristics of the current financial assets and their posting in accounting books
    8. The characteristics of clearing business relations and their posting in accounting books
    9. The charges, subsidies and foreign currency exchange gains and losses and their posting in accounting books
    10. Clearing social welfare and health insurance with employees and institutions
    11. Basis of the tax accounting
    12. The characteristics of the capital and reserves of the accounting unit and their posting in accounting books
    13. The basic closing of books operation and the characteristics of the financial statements
Language of instruction
Czech
Further Comments
The course can also be completed outside the examination period.
Teacher's information
70% attendance in seminars, on-going test (minimally 70% successfulness), combined test
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  • Permalink: https://is.slu.cz/course/opf/winter2007/UCPACT