Course Details
Accounting
Academic Year 2023/24
GV53 course is part of 1 study plan
B-P-C-GK / GI Summer Semester 3rd year
Course Guarantor
Institute
Objective
Knowledge
Syllabus
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.
7. Accounting for financial accounts. Accounting of receivables and liabilities.
8. Evidence of wages. Accounting in relation to state budget (taxes and grants).
9. Accounting of costs and revenues.
10. Accrued expenses and revenues. Estimated items.
11. Creation and use of reserves. Link to income tax.
12. Accounting in accounting class 4 - Capital accounts and long-term liabilities.
13. Closing of accounts. Accounting procedures at the end of accounting period. Closing and opening of accounting books. Using of profit or loss.
Prerequisites
Language of instruction
Czech
Credits
2 credits
Semester
Forms and criteria of assessment
Specification of controlled instruction, the form of instruction, and the form of compensation of the absences
Offered to foreign students
Course on BUT site
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.
7. Accounting for financial accounts. Accounting of receivables and liabilities.
8. Evidence of wages. Accounting in relation to state budget (taxes and grants).
9. Accounting of costs and revenues.
10. Accrued expenses and revenues. Estimated items.
11. Creation and use of reserves. Link to income tax.
12. Capital accounts and long-term liabilities.
13. Closing of accounts. Accounting procedures at the end of accounting period. Closing and opening of accounting books. Using of profit or loss.