ULGATL0053 Accounting II

Faculty of Philosophy and Science in Opava
Winter 2016
Extent and Intensity
1/2/0. 3 credit(s). Type of Completion: zk (examination).
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
Prerequisites (in Czech)
ULGATLA037 Accounting I || ULGATL0037 Accounting I
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
    recommended literature
  • BULLA, M. Pomocník mzdové účetní k 1.1.2011. ISBN 978-80-7365-324-8. info
  • VAVREČKOVÁ, E. Účetnictví - interní studijní texty. info
  • Účetnictví podnikatelů. Audit - podle stavu k 11. 1. 2010. 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
  • 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 - 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 Winter 2008, Winter 2009, Winter 2010, Winter 2011, Winter 2012, Winter 2013, Summer 2014, Winter 2014, Summer 2015, Winter 2015, Summer 2016, Summer 2017.
  • Enrolment Statistics (Winter 2016, recent)
  • Permalink: https://is.slu.cz/course/fpf/winter2016/ULGATL0053