Code:IUCE (FP uceP)
Completion:accreditation+exam (verbal)
Type of
Hour/semLecturesSem. ExercisesLab. exercisesComp. exercisesOther
Guarantee:Fedorová Anna, doc. Ing., CSc., FBM
Lecturer:Fedorová Anna, doc. Ing., CSc., FBM
Gláserová Jana, Ing., Dr., IF
Instructor:Abrahámová Denisa, Ing., FBM
Fialová Pavlína, Ing., FBM
Gláserová Jana, Ing., Dr., IF
Faculty:Faculty of Business and Management BUT
Department:Institute of Informatics FBM BUT
Learning objectives:
  Objective of the subject is to educate the students in the field of basic principles of accounting and in the primary interconnections in financial statements which are the key to understanding of any accounting systém.
  The subject is focused on the bases and basic principles of accounting, i.e. stress is put on construction of the balance, on changes in balance, on recognition of costs and revenues, on creation of profit/loss and on cash flows in a business entity.
Knowledge and skills required for the course:
  Basic general knowledge of business economics.
Learning outcomes and competences:
  Students will understand the basic principles of accounting and interconnection in accounting operations and in financial statements. Students will gain the skills of identification of accounting operations and their influence on the items of financial statements, and skills of preparation of financial statements.
Syllabus of lectures:
  1. Logic and importance of accounting. Methodological tools of accounting.
  2. Balance. Changes in balance.
  3. Valuation of assets and liabilities.
  4. Costs and revenues. Profit/loss. Profit and loss statement.
  5. Cash flows.
  6. Legal framework of accounting in the Czech republic.
Syllabus of numerical exercises:
 The course contains two-hours lectures per week that explain basic principles, problems and methodology of the discipline, and two-hour exercises per week promoting the practical knowledge and applications of the subject presented in the lectures.
Study literature:
  • KOVANICOVÁ, D. Abeceda účetních znalostí pro každého. Praha: Polygon, 2012. ISBN 978-80-7273-169-5 (in Czech).
  • Kovanicová, D. Finanční účetnictví - světový koncept. 5.vyd., BOVA POLYGON, 2005. ISBN 80-7273-129-7 (in Czech).
  • Zákon č. 563/1191 Sb., o účetnictví, v platném znění (in Czech).
  • Vyhláška č.500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví, v platném znění (in Czech).
  • České účetní standardy pro účetní jednotky č. 001 až 023, které účtují podle vyhlášky č. 500/2002 Sb., ve znění pozdějších předpisů (in Czech).
  • RYNEŠ, P. Podvojné účetnictví a účetní závěrka. Průvodce podvojným účetnictvím k 1. 1. 2014. 14. aktualiz. vyd. Olomouc: ANAG, spol. s r.o., 2014. 1144 s. ISBN 978-80-7263-853-6 (in Czech).
Controlled instruction:
  Student's participation on seminars is checked.
Progress assessment:
The minimum evaluation of a final quiz-test is 30 from 60 points.
Final evaluation of the course:
All points from stop-and-check test and final quiz-test are added together and an ECST grade is derived.
Exam prerequisites:
  The minimum evaluation of a stop-and-check test is 20 from 40 points.