Course Details

Accounting

Academic Year 2024/25

CV083 course is not part of any programme in the faculty

Course Guarantor

Institute

Language of instruction

Czech

Credits

3 credits

Semester

summer

Forms and criteria of assessment

course-unit credit and examination

Offered to foreign students

Not to offer

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