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Accounting I - JEB046

Title:	Účetnictví I
Guaranteed by:	Institute of Economic Studies (23-IES)
Faculty:	Faculty of Social Sciences
Actual:	from 2018
Semester:	summer
E-Credits:	4
Examination process:	summer s.:
Hours per week, examination:	summer s.:2/2, Ex [HT]
Capacity:	unlimited / unlimited (999)
Min. number of students:	unlimited
4EU+:	no
Virtual mobility / capacity:	no
State of the course:	taught
Language:	Czech
Teaching methods:	full-time
Teaching methods:	full-time
Note:	course can be enrolled in outside the study plan enabled for web enrollment priority enrollment if the course is part of the study plan

Guarantor:	Ing. Irena Kemény
Teacher(s):	Ing. Irena Kemény
Pre-requisite :	JEB003
Is pre-requisite for:	JEB047

Examination dates SS schedule Noticeboard

Annotation -

Last update: KEMENY (08.07.2011)

Introduction to financial accounting. Basic functions, principles, system of record keeping. Financial accounting as an information system.

Literature - Czech

Last update: KEMENY (17.02.2020)

Zákon o účetnictví 563/1991 Sb.

Vyhláška 500/2002 Sb.

České účetní standardy pro podnikatele.

webové stránky: www.uctovani.net

Requirements to the exam -

Last update: SCHNELLEROVA (15.10.2018)

xxx

Syllabus -

Last update: KEMENY (08.07.2011)

1. Introduction - accounting defined, financial accounting versus managerial accounting, basic accounting principles, financial accounting standards, accounting as an information system, users of accounting information, basic accounting principles.

2. Accounting entity. Accounting requirements in different types of business activity. Legal framework of accounting.

3. Basic financial statements - Balance Sheet, Income Statement, Owners equity statement, Cash Flow Statement.

4. Basic financial statements - relationship between them. Transactions and their effect on the Balance Sheet and the Income Statement. The accounting Equation.

5. Bookkeeping - documents, entries in books of accounts.

6. Processing Accounting Information - the account, debit and credits, double-entry procedure, rules of debit and credit. Balance sheet accounts, income statement accounts. Chart if accounts, the general journal, the ledger.

7. The book closing process - closing the revenue accounts, closing the expense accounts, closing the income summary account, closing the balance sheet accounts.

8. Fixed Assets - valuation, expenditures capitalized in assets value. The acquisition cost, self constructed assets, noncash acquisition.

9. Depreciation methods, depreciation for accounting and tax purposes. Accumulated depreciation account.

10. Intangible assets, acquisition of intangible assets. Research and development costs, patents, copyrights, goodwill. Amortization of intangible assets. Bookkeeping for fixed assets.