Course: The Introduction to Accounting and Calculations

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Course title The Introduction to Accounting and Calculations
Course code KZP/4UCET
Organizational form of instruction Lecture + Lesson
Level of course Master
Year of study not specified
Semester Summer
Number of ECTS credits 2
Language of instruction Czech
Status of course Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Hetto Petr, Ing.
Course content
The role of accounting and its types. Basic statements and legislative support. Accounting administration principles and the role of the auditor. Explanation of the terms used in accounting. Account groups. Long-term assets, inventory, short-term assets, receivables and liabilities, loans and registered capital. Expenses and revenues, monitoring economic results. Tax efficiency and inefficiency. Accounts ? types, accounting terms, structure and basic principles of accounting. Charts of accounts. Accounting documents, their types and examples including mandatory requirements. Accounting procedures. Checking of assets and liabilities, their real-life execution. Examples of simplified basic accounting. Product cost calculation. Principles and simple examples of calculations. Profit and loss statements. Balance sheet. Basic understanding of the statements. Real examples. Working with balance sheet and profit and loss statements. Conducting simple financial analysis and evaluation of a company's financial health.

Learning activities and teaching methods
unspecified
Recommended literature
  • Farský M., Holečková M.:. Podnikové finance pro environmentální management. Edice Environmentální management 5. Ústí n.L., FŽP UJEP, 2003, s. 83 s. (ISBN 80-7044-540-8).
  • Kovanicová D.:. Abeceda účetních znalostí pro každého. Polygon, Praha, 2004. ISBN 880-7273-098-3.
  • Synek, M. Manažerská ekonomika, Grada, Pha. 1996.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
Faculty: Faculty of Environment Study plan (Version): Waste Management (C_4) Category: Ecology and environmental protection 1 Recommended year of study:1, Recommended semester: Summer