FIUPUCT Accounting

School of Business Administration in Karvina
Winter 2016
Extent and Intensity
1/2/0. 3 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Beata Blechová, Ph.D. (lecturer)
Ing. Marcel Jedlička (lecturer)
Ing. Ivana Koštuříková, Ph.D. (lecturer)
Ing. Markéta Skupieňová, Ph.D. (lecturer)
Ing. Beata Blechová, Ph.D. (seminar tutor)
Ing. Marcel Jedlička (seminar tutor)
Ing. Ivana Koštuříková, Ph.D. (seminar tutor)
Ing. Markéta Skupieňová, Ph.D. (seminar tutor)
Guaranteed by
Ing. Ivana Koštuříková, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.
Prerequisites
The subject may not be registered prior to the completion of Theory of the Enterprise
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 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
  • 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
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
  • Zákon č. 586/1992 Sb, o daních z příjmů, ve znění pozdějších předpisů. info
  • BLECHOVÁ, B., JANOUŠKOVÁ, J. Podvojné účetnictví v příkladech 2010. Praha: GRADA Publishing, 2010. ISBN 978-80-247-3208-4. 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
  • BARTECZKOVÁ, I. Účetnictví B. Karviná: SU OPF, 2005. ISBN 80-7248-320-X. info
  • BARTECZKOVÁ, I. Účetnictví A. Karviná: SU OPF, 2004. ISBN 80-7248-244-0. info
    recommended literature
  • Časopisy: Profit, Účetnictví, Účetnictví v praxi, Účetní poradenství, Finanční zpravodaj, Ekonom. info
  • RYNEŠ, P. Podvojné účetnictví a účetní závěrka 2011. Olomouc: ANAG, 2011. ISBN 978-80-7263-633-4. info
  • JINDRÁK, J. Sbírka souvztažností k účtům směrné účtové osnovy se vzorovou účtovou osnovou s opravami pro rok 2011. Olomouc: ANAG, 2010. ISBN 978-80-904256-2-0. info
  • RUBÁKOVÁ, V. Účetnictví pro úplné začátečníky. 4. vyd. Praha: GRADA, 2010. ISBN 978-80-247-3299-2. info
  • BARTECZKOVÁ, I. Teorie podvojného účetnictví pro podnikatele. Karviná: SU OPF, 2003. ISBN 80-7248-191-6. info
  • BLECHOVÁ, B., JANOUŠKOVÁ, J. Podvojné účetnictví podnikatelských subjektů. Karviná: SU OPF, 2001. ISBN 80-7248-112-6. info
Teaching methods
Skills demonstration
Seminar classes
Assessment methods
Grade
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 70%, ongoing test (min. 70% success rate), combined exam
The course is also listed under the following terms Winter 2014, Winter 2015, Winter 2017, Winter 2018.
  • Enrolment Statistics (Winter 2016, recent)
  • Permalink: https://is.slu.cz/course/opf/winter2016/FIUPUCT