MPF_AACC Accounting (Basics)

Ekonomicko-správní fakulta
podzim 2011
Rozsah
2/2/0. 8 kr. Ukončení: zk.
Vyučující
Ing. Bc. Alois Konečný, Ph.D. (přednášející)
Garance
Ing. Bc. Alois Konečný, Ph.D.
Katedra financí – Ekonomicko-správní fakulta
Kontaktní osoba: Mgr. Jana Nesvadbová
Rozvrh
Pá 12:00–13:35 P101
  • Rozvrh seminárních/paralelních skupin:
MPF_AACC/01: Pá 13:45–15:20 P101
Předpoklady
(! BPF_FIU1 Finanční účetnictví 1 ) && (! BPF_FIU2 Finanční účetnictví 2 ) && (! PFFUI Finanční účetnictvíI )&& (! PFFUII Finanční účetnictví II )
The course Accounting is a follow-up to the basic courses of accounting at other high schools and knowledge gained there. No special prerequisites are demanded.
Omezení zápisu do předmětu
Předmět je určen pouze studentům mateřských oborů.
Mateřské obory/plány
Cíle předmětu
At the end of this course a student should be able to:
- describe and explain basic principles, assumptions and principles of financial accounting;
- use basic methods of accounting viewing economic processes in companies;
- to analyze the simple economic problems, establish a procedure to assess the impact of accounting and financial solutions for profit;
- compile the financial statements of the enterprise;
- characterize the general methods of harmonization in accounting;
- understand to concept of IFRS.
Osnova
  • 1. Substance and functions of accounting, characteristic features and legal aspects of accounting, general accounting principles. Balance sheet in accounting, its function, system and utilization.
  • 2. Assets and liabilities, their structure and definition, assets and liabilities classes, their mutual relations. Balance sheet system, impact of economic transactions on balance sheet.
  • 3. Costs and revenues of accounting unit as part of profit and loss statement and related accounting procedures.
  • 4. Methodical parts of accounting, account and account system, chart of accounts and outline of accounts, accounting documents, account books, accounting control system.
  • 5. Inventory accounting methods, its valuation, inventorying and analytical evidence. 3. Specific accounting techniques concerning internally produced inventory. Strange cases of inventory accounting at the end of accounting period.
  • 6. Financial accounts, their structure and importance, cash, cash in transit, bank accounts.
  • 7. Accounting techniques concerning long-term assets of accounting unit. Classification of long-term assets, ways of their acquisition. Basic procedures of accounting of assets acquisition and depiction during their lifetime. Methods of long-term assets depreciation (accounting perspective).
  • 8. Characteristic of clearing relations. Accounting procedures concerning receivables and liabilities from business relationships.
  • 9. Accounting concerning equity of accounting unit. Changes in equity, capital funds, profit funds, accumulated profit or outstanding loss from previous years and loss/profit from this accounting period.
  • 10. Accounting concerning long-term borrowed capital and reserves. Obligation emission and long-term bank credits.
  • 11. Compilation of closing accounting statements – balance sheet, profit and loss statement, Notes to the financial statements, cash flow statement and equity changes statement.
  • 12. Introduction to the European accounting, harmonization of accounting, Directives of the European union. US GAAP
  • 13. International Financial Reporting Standards - conceptual framework.
Literatura
    doporučená literatura
  • MLÁDEK, Robert. IFRS policies and procedures. Vyd. 1. Praha: Leges, 2009, 351 s. ISBN 9788087212134. info
Výukové metody
Lecture of the theory, on the seminars accounting of basic economic operations typical for companies using the chart for the target businesses. Compilation of simplified financial statements.
Metody hodnocení
Claims for exam: Successfully going through control tests during semester (two tests, both passed). The next claims for admission to exam are exercise presentation at the blackboard that has every student to fulfil during semester at specified date. The exercise is chosen to every student by the lector always in minimally one week advance. Unless the student is excused (he is ill), he has to present the exercise at specified date. There is written exam (2 to 3 theoretical questions and 2 to 3 examples).
Vyučovací jazyk
Angličtina
Informace učitele
The course is taught annually. The course is taught: every week.
Další komentáře
Studijní materiály
Předmět je vyučován každoročně.
Předmět je zařazen také v obdobích podzim 2010, podzim 2012, podzim 2013, podzim 2014, podzim 2015, podzim 2016, podzim 2017, podzim 2018, podzim 2019, podzim 2020, podzim 2021, podzim 2022, podzim 2023, podzim 2024.