Course Details

Accounting

Academic Year 2025/26

NVB065 course is part of 1 study plan

​ NPC-GK Summer Semester 2nd year

Course Guarantor

doc. Ing. Eva Vítková, Ph.D.

Institute

Institute of Structural Economics and Management

Language of instruction

Czech

Credits

2 credits

Semester

summer

Forms and criteria of assessment

course-unit credit

Offered to foreign students

Not to offer

Course on BUT site

https://www.vut.cz/en/students/courses/detail/295937

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. Accounting for financial accounts.
  • 7. Accounting of receivables and liabilities. Evidence of wages. Accounting in relation to state budget (taxes and grants).
  • 8. Accounting of capital accounts and long-term liabilities.
  • 9. Accounting of costs and revenues.
  • 10. Closing of accounts. Accounting procedures at the end of accounting period. Closing and opening of accounting books. Using of profit or loss.