Course Details

Accounting

Academic Year 2023/24

NVB065 course is part of 1 study plan

​ NPC-GK Summer Semester 2nd year

Legal frameworks for the accounting system, Act No 563/91 Coll. Processes of accounting.
Accounting systems, tax accounting and double entry system of accounting.
Financial accounting.
Basic accounting in the area of property and sources.
Evidence of costs and returns.
Financial statement.
Working with accounting statements.
Importance of the accounting in the financial management of the firm.

Credits

2 credits

Language of instruction

Czech

Semester

summer

Course Guarantor

doc. Ing. Eva Vítková, Ph.D.

Institute

Institute of Structural Economics and Management

Forms and criteria of assessment

course-unit credit

Entry Knowledge

Knowledge of financing and construction firm economy.

Aims

To get fundamental skills and knowledge about financial accounting. Ability to account typical accounting transactions from the area of property and financial sources, further then in the costs and returns evidence. Ability to put together prescribed account reports and to work with them for financial management needs.
Knowledge about financial accounting. Ability to account typical accounting transactions from the area of property and financial sources, further then in the costs and returns evidence.

Basic Literature

Zákon č. 563/1991 Sb., o účetnictví (cs)
Vítková, E.; Chovancová, J.; Účetnictví a daňová evidence, studijní opory, 2018, VUT FAST (cs)
Novotný, P.; Účetnictví pro úplné začátečníky, Grada, 2022, ISBN 978-80-271-3597-4 (cs)

Recommended Reading

Skálová, J.; Suková, A.; Podvojné účetnictví, 2022, ISBN 978-80-271-3595-0 (cs)
Dušek, J.; Sedláček J.; Daňová evidence, Grada, 2022, ISBN 978-80-271-3593-6 (cs)
Josh Bauerle; Accounting QuickStart Guide - The Simplified Beginner's Guide to Financial & Managerial Accounting For Students, Business Owners a Finance Professionals, Clydebank Media LLC, 2018, ISBN 9781945051791 (en)

Syllabus

1.–2. Act. No 563/91 Coll. about accounting.
3. Assets and liabilities. Balance sheet, types of balance sheets. Balance sheet day. Costs and revenues of accounting unit.
4. Account. Types of accounts. Basic accounting operation in the area of assets, accounting of costs and revenues.
5. Chart of acounts and accounting procedures for entrepreneurs. Accounting of long tangible and intangible assets.
6. Stock accounting. Accounting for financial accounts.
7. Accounting of receivables and liabilities. Evidence of wages. Accounting in relation to state budget (taxes and grants).
8. Accounting of capital accounts and long-term liabilities.
9. Accounting of costs and revenues.
10. Closing of accounts. Accounting procedures at the end of accounting period. Closing and opening of accounting books. Using of profit or loss.

Prerequisites

Knowledge of financing and construction firm economy.

Specification of controlled instruction, the form of instruction, and the form of compensation of the absences

Extent and forms are specified by guarantor’s regulation updated for every academic year.

Offered to foreign students

Not to offer

Course on BUT site

https://www.vut.cz/en/students/courses/detail/271075

Lecture

13 weeks, 2 hours/week, elective

Syllabus

1.–2. Act. No 563/91 Coll. about accounting.

3. Assets and liabilities. Balance sheet, types of balance sheets. Balance sheet day. Costs and revenues of accounting unit.

4. Account. Types of accounts. Basic accounting operation in the area of assets, accounting of costs and revenues.

5. Chart of acounts and accounting procedures for entrepreneurs. Accounting of long tangible and intangible assets.

6. Stock accounting. Accounting for financial accounts.

7. Accounting of receivables and liabilities. Evidence of wages. Accounting in relation to state budget (taxes and grants).

8. Accounting of capital accounts and long-term liabilities.

9. Accounting of costs and revenues.

10. Closing of accounts. Accounting procedures at the end of accounting period. Closing and opening of accounting books. Using of profit or loss.