Financial Accounting 1

Studijní plán: Erasmus - Cestovní ruch - příjezd na krátkodobý studijní pobyt

PředmětFinancial Accounting 1 (FU1a-1)
GarantujeKatedra ekonomických studií (KES)
GarantIng. Kateřina Berková, Ph.D.
Počet kreditů5
Prezenční studium
Přednáška1 h
Cvičení2 h
Studijní plán Typ Sem. Kred. Ukon.
Erasmus - Cestovní ruch - příjezd na krátkodobý studijní pobyt PV 1 5 kr. KZ
Erasmus - Finance a řízení - příjezd na krátkodobý studijní pobyt PV 1 5 kr. KZ
Finance and Management - ZS 2016/2017 P 1 5 kr. ZA


  • Financial accounting, the nature, the fundamental definitons, the financial system
  • International account control, legislature in the Czech Republic
  • Asset, liabilities, equity, balance sheet
  • Accounting cycle and income statement accounts, double-entry and duality concept
  • Documentations, subject and formal control of the documentations, stocktaking
  • Account books, formal control of the book entry, corrections, scheduled account classification
  • Inventory – characteristic, classification, measurement, proceeding of the acquisition, evidence
  • Inventory – book entry of the transaction
  • Long-term assets – classification, measurement, proceeding of the acquisition, underdepreciation
  • Long-term assets – total account problems
  • Financial accounts
  • Clearing relations
  • Equity and long-term liabilities
  • Expenses, incomes (revenues), income

Doporučená literatura

  • WEYGANDT, KIESO, KELL. Accounting Principles, 4. Ed. Wiley 1996, 1155 s. ISBN 0-471-03661-7.
  • SHORT, Daniel G. Fundamentals of financial accounting. Homewood. Irwin, 1990, 841 s. ISBN 0-256-07154-3.
  • COLLIS, B., McKEITH, J. Financial Accountung and Reporting. London: McGraw Hill, 2010. ISBN 13-978-0-07-711452-7.
  • CAREY, Mary. Accounting : a smart approach. Oxford Oxford Univerity Press, 2014. ISBN 978-0-19-967491-6.


Orientation to double entry book – krepiny system, troublefree reading word exercises, obtaining possibility application book - keeping at entrepreneurial decision making, certainty in waies reckoning single accounting cases book - keeping entrepreneurial subjects. Inclusion from theoretic and practical knowledge that the check in writing complex instance. Condition obtaining inclusion is also participation in exercising that the rests in active job student on exercisings and handover seminar work in requisite term and requisite quality.

Knowledge: Student orients account informative system of small and middle enterprise, its structure on manager and tax system. Student apllies double-entry method, reviews incidence of economic transaction on accounting entities' financial position of. Student passes transactions (inventory, long-term assets, equity, long-term liabilities, expenses and incomes) in relation to end of account period.

Skills: Student creates accounting entities' basic account informative system, drafts out starting balance sheet, passes individual economic transactions into account books. Student drafts out final balance sheet and income statement.

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