SubjectsSubjects(version: 850)
Course, academic year 2019/2020
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Accounting II - JEB047
Title in English: Účetnictví II
Guaranteed by: Institute of Economic Studies (23-IES)
Faculty: Faculty of Social Sciences
Actual: from 2016
Semester: winter
Points: 6
E-Credits: 6
Examination process: winter s.:
Hours per week, examination: winter s.:2/2 Ex [hours/week]
Capacity: 59 / 59 (59)
Min. number of students: unlimited
State of the course: taught
Language: Czech
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 : JEB046
Annotation -
Last update: Ing. Irena Kemény (12.10.2018)
Introduction to financial accounting. Basic functions, principles, system of record keeping. Financial accounting as an information system.
Requirements to the exam -
Last update: Ing. Dagmar Schnellerová (15.10.2018)

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Syllabus -
Last update: Ing. Irena Kemény (12.10.2018)

1.      Bookkeeping for stock, valuation of stock and work in progress. Accounting methods A and B for inventories. Determining inventory cost ,valuation methods - average cost, FIFO, LIFO, influence on profit.

2.      Bookkeeping for money - cash, bank accounts, checks, credit cards. Account for money transfer.

3.      Bookkeeping for creditors and debtors, accounting in foreign currencies.

4.      Bookkeeping for employees, payroll taxes, health and social insurance.

5.      Accounting for taxes - VAT, income tax, Final account.

6.      Capital accounts - registered capital, capital funds, subsidies, reserves. Distribution of accounting profit.

7.      Bookkeeping for expense and revenue. Evidence for tax purposes.

8.      Cash versus accrual basis accounting - adjustment for end of period accruals, deferred items.

9.      Accounting in different types of business - banks, insurance companies, non profit organisations etc.

10.    IAS - difference in Czech Accounting Standards. EEC Directives.

 
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