OPF:UCBPFAA Financial Accounting I - Informace o předmětu

UCBPFAA Financial Accounting I

Rozsah

1/2/0. 3 kr.

Vyučující

doc. Ing. Eva Sikorová, CSc. (přednášející)
doc. Ing. Eva Sikorová, CSc. (cvičící)

Garance

doc. Ing. Eva Sikorová, CSc.
Katedra financí a účetnictví – Obchodně podnikatelská fakulta v Karviné

Předpoklady

The course can be registered independently on other courses.

Omezení zápisu do předmětu

Předmět je otevřen studentům libovolného oboru.

Cíle předmětu

Accounting represents reflection of the state and move of assets and liabilities, costs and income as well as profit (loss) in cash funds. The objective of this course is to help part-time students master basic problems of accounting, i.e. 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 purpose of the course is to distinguish the substance and contents of accounting from outputs of tax and manager-orientated accounting.

Osnova

• 1. Substance of accounting and respective legislation
  2. Bookkeeping and accounting records
  3. Methodological elements of accounting - Part 1
  4. Methodological elements of accounting - Part 2
  5. Economic operations of balance sheet and income statement type
  6. Fixed assets - Part 1
  7. Fixed assets - Part 2
  8. Inventory and its reflection in accounting
  9. Financial accounts
  10. Basic accounting trade relations in accounting
  11. Bills of exchange in accounting
  12. Accounting of staff and social security and health insurance institutions
  13. Case study
  1. Substance of accounting and respective legislation
  Meaning of accounting in entrepreneurs' practice, legal framework of accounting, Guiding chart of accounts for entrepreneurs, accounting schedule, determination of an accounting unit and accounting period.
  2. Bookkeeping and accounting records
  Obligations, principles and rules of accounting, scope, sanctions, accounting records.
  3. Methodological elements of accounting - Part 1
  Balance approach, double-entry bookkeeping and correlation of accounts, assets valuation and inventory taking.
  4. Methodological elements of accounting - Part 2
  Accounting documentation - accounting documents, accounting books; account and system of accounts.
  5. Economic operations of balance sheet and income statement type
  Opening of balance accounts and operation of balance type, costs, revenues, operations of income statement type, ascertainment of operating profit (loss), closing balance accounts, profit and loss account, relation of profit (loss) to the balance sheet.
  6. Fixed assets - Part 1
  Characteristics of fixed assets, valuation during an accounting period and as of the balance date, accounting for acquisition of fixed assets including advance payments, technical improvement of own and leased assets.
  7. Fixed assets - Part 2
  Obsolescence of tangible and intangible fixed assets, depreciation and adjustments, accounting and taxation depreciation. Retirement of fixed assets.
  8. Inventory and its reflection in accounting
  Characteristics and classification of inventory, valuation of inventory upon acquisition and taking out of store, methods of accounting for inventory, advances for acquisition of inventory, inventory taking of stock and accounting for inventory differences.
  9. Financial accounts
  Characteristics of financial accounts, cash funds and cash equivalents, differences ascertained during inventory taking, short-term bank loans and financial borrowings, short-term securities and their reflection in accounting.
  10. Basic accounting trade relations in accounting
  Characteristics of accounting relations, trade receivables and payables, provided and received operating prepayments, complaints.
  11. Bills of exchange in accounting
  Characteristics of a draft as a payment method, basic types of drafts, particulars according to act on bills of exchange, bills for collection and due bills, discounts of bills.
  12. Accounting of staff and social security and health insurance institutions
  Gross wage, premium paid for health and social insurance, sick benefits, advances for income tax of private individuals from employment-related activity, deductions of wage and net wage, employers' liabilities regarding health and social insurance paid from costs, other liabilities due to employees and receivables due from employees.
  13. Case study
  Case study, which shall concentrate on accounting operations with effects on the balance sheet and profit and loss account.
  

Literatura

povinná literatura
• Publice note of the Ministry finance No. 500/2002 Sb. The Czech Accounting standards for entrepreneurs. info
• The law č. 563/1991 Sb. about Accounting , in actual version. info
• The law No. 586/1992 Sb. iccome tax, in actual version. info
• BLECHOVÁ, B., JANOUŠKOVÁ, J. Double-entry bookkeeping in examples. Prague: Grada Publishing, 2007. ISBN 978-80-247-2092-0. info
• SIKOROVÁ, E. A KOLEKTIV. The Czech Accounting Standards with Commentary. Brno: CP Books, a.s., 2005. ISBN 80-251-0722-1. info
• SIKOROVÁ, E. The Czech Accounting in the Context of World Development. Karviná: SU OPF, 2004. ISBN 80-7248-278-5. info

doporučená literatura
• Technical magazine. Profit, Accounting , Accounting in Practice, Accounting counseling, Financial reports, Economist. info
• HURT, R. L. Accounting Information Systems - Basic Concepts Current Issues. New York: McGraw Hill Higher Edition, 2008. ISBN 978-0-07-110116-5. info
• RYNEŠ, P. Double-entry bookkeeping and annual accounts. Olomouc: ANAG, 2007. ISBN 978-80-7263-368-5. info
• EILIFSEN, A, MESSIER, J.R. GLOVER, S. M. Auditing and assurance services. New York: McGraw Hill Companies, 2006. ISBN 13-97800-77104-17. info
• JINDRÁK, J. The Collection of the Correlations for Accounts of the Guidance Charter of Accounts with the 2007 correction. Olomouc: ANAG, 2006. info
• BARTECZKOVÁ, I. The Theory of Double-entry Bookkeeping for Entrepreneurs. Karviná: SU OPF, 2003. ISBN 80-7248-191-6. info

Výukové metody

Demonstrace dovedností
Seminární výuka

Metody hodnocení

Zápočet

Vyučovací jazyk

Angličtina

Informace učitele

60% attendance in seminars, on-going test (minimally 70% successfulness), combined test.

Aktivity	Náročnost [h]
Ostatní studijní zátěž	18
Přednáška	13
Seminář	26
Zápočet	30
Celkem	87

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