Course Details
Accounting
Academic Year 2024/25
NVB032 course is part of 1 study plan
NPC-SIM Summer Semester 1st year
Course Guarantor
Institute
Language of instruction
Czech
Credits
3 credits
Semester
Forms and criteria of assessment
Offered to foreign students
Course on BUT site
Lecture
13 weeks, 2 hours/week, elective
Syllabus
1.–2. Legislation act 563/91 coll. accounting, meaning and significance. History of accounting. Basic principles of accounting. Metodological tools of accounting.
3. Balance sheet and changes in balance sheet. Chart of accounts and sample chart of accounts.
4.–5. Characterization and valuation of fixed assets. Accounting operations with fixed assets.
6.–7. Characterization and valuation of inventory.Accounting operations with inventory.
8. Accounting relationships.
9. Capital accounts and long term liabilities.
10.–11. Costs and revenues.
12.–13. Annual closing. Financial statements and cash flow.
Exercise
13 weeks, 2 hours/week, compulsory
Syllabus
1.–2. Substance and importance of accounting. Methodological tools of accounting.
3.–4. Balance sheet. Changes in balance sheet.
5.–6. Valuation of assets and liabilities.
7.–8. Costs and revenues. Profit and loss. Profit and loss statement.
9.–10. Cash flow.
11.–12. Legal framework of accounting in the Czech Republic. Harmonization of accounting. Application of IFRS
13. Credit.