Course Details

Accounting

Academic Year 2025/26

NVB032 course is part of 1 study plan

​ NPC-SIM Summer Semester 1st year

Course Guarantor

doc. Ing. Eva Vítková, Ph.D.

Institute

Institute of Structural Economics and Management

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

https://www.vut.cz/en/students/courses/detail/295846

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.