Course Details
Accounting
Academic Year 2025/26
BVA007 course is part of 1 study plan
BPC-SI / E Summer Semester 3rd year
Course Guarantor
Institute
Language of instruction
Czech
Credits
4 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. Accounting documents. Introduction to the tax evidence. Keeping cash book and books of ancillary evidence.
- 3. Economic processes in the system of accounts.
- 4.–5. Long-term assets. Acquisition. Depreciation. Disposals.
- 6.–7. Inventory. A and B stock records. Inventory valuation. Inventory stock.
- 8. Financial accounts. Evidence of valuables, cash and non-cash transactions. Evidence of wages.
- 9. Accounting relations. Receivables and trade payables. Taxes and subsidies.
- 10.–11. Evidence of costs and revenues. Costs and revenues from operating, financial and extraordinary activities. Accrued expenses and revenues. Exchange rate differences.
- 12. Capital accounts and long-term liabilities. Equity. Provisions. Distribution of profit.
- 13. Annual financial statements and closing. Determining income tax of artificial persons. Principle continuity. Credit test.