Course Details

Accounting

Academic Year 2025/26

BVA007 course is part of 1 study plan

​ BPC-SI / E Summer Semester 3rd year

Course Guarantor

doc. Ing. Eva Vítková, Ph.D.

Institute

Institute of Structural Economics and Management

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

https://www.vut.cz/en/students/courses/detail/289882

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.