Accounting II - JEB047

• Title: Účetnictví II
• Guaranteed by: Institute of Economic Studies (23-IES)
• Faculty: Faculty of Social Sciences
• Actual: from 2016
• Semester: winter
• E-Credits: 6
• Examination process: winter s.:
• Hours per week, examination: winter s.:2/2, Ex [HT]
• Capacity: 150 / 150 (59)
• 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 : JEB046

Annotation

English

Last update: KEMENY (12.10.2018)

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

Czech

Last update: SCHNELLEROVA (19.11.2019)

Úvod do finančního účetnictví. Základní funkce, principy, systém zálohování dat. Finanční účetnictví jako informační systém.

Literature

Last update: PhDr. Petr Bednařík, Ph.D. (01.04.2020)

Zákon o účetnictví 563/1991 Sb.

Vyhláška 500/2002 Sb.

České účetní standardy pro podnikatele.

webové stránky: www.uctovani.net

Requirements to the exam

English

Last update: SCHNELLEROVA (19.11.2019)

Please switch to czech version.

Czech

Last update: KEMENY (12.10.2018)

Zpracování dvou domácích úkolů, každý max. 3 body. Domácí úkoly i termíny jejich odevzdání budou zadány v průběhu výuky.

Závěrečný písemný test 30 otázek po 1 bodě (max. 30 bodů). Polovina testových otázek bude zaměřena na obecné účetní zásady, metody účtování, oceňování apod., polovina na zaúčtování konkrétních účetních případů.

 

Známkovací stupnice: 32-36 (A), 29-31 (B), 26-28 (C), 22-25 (D), 18-21 (E), 0-17 (F).

Syllabus

English

Last update: KEMENY (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.

Czech

Last update: SCHNELLEROVA (19.11.2019)

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.