FPF:ULGATLA037 Accounting I - Course Information

ULGATLA037 Accounting I

Extent and Intensity

1/2/0. 3 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

• Spa Management and Tourism (programme FPF, B6503GAHOT)

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 UZ. aktuální právní předpisy. 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. Anag, 2013. ISBN 978-80-9042-564-4. info
• STROUHAL, J. - ŽIDLICKÁ, R. Účetnictví 2011. Velká kniha příkladů. Praha, 2011. info
• CHALUPA, R. a kol. Abeceda účetnictví pro podnikatele. Anag, 2011. ISBN 978-80-7263-950-1. info
• PILAŘOVÁ, I. Daňové a účetní novinky 2011 s komentářem: zásadní změny dle aktuálního právního stavu k 1.4.2011. Praha, 2011. info
• RYNEŠ, P. Podvojné účetnictví a účetní závěrka 2011. Olomouc: ANAG, 2011. ISBN 978-80-7263-633-4. 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 %

• Enrolment Statistics (Winter 2013, recent)
  
• Permalink: https://is.slu.cz/course/fpf/winter2013/ULGATLA037