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Lecturer(s)
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Hobza Vladimír, Ing.
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Hobza Vladimír, doc. Ing. Ph.D.
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Bartková Lenka, Ing.
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Course content
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1. Basic terms and legislation connected with accounting. (Exercise: a test based on a tax record, the result of computing the tax base from given data and a calculation of the tax obligation of a business. 2. The essence and significance of accounting, accounting records (Exercise: Basics of accounting practiced on simulted accounts). 3. General principles of accounting, accounting records (Exercise: basics of accounting practiced on simulated accounts). 4.-6. Statements showing the real property of a firm (Exercise: Basics of Accounting practiced on simulated accounts). 7.-9. Statement of Gains and Losses, Costs and Profits (Exercise: Basics of Accounting practiced on simulated accounts. 10. The creation of a CF statement, methods of producing various kinds of statements, indicators, a CF statement as a part of the accounting concept. 11. Planning of cash flow, future cash flow. 12. The relationship between profit and CF and the analysis of relative indicators.
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training)
- Preparation for the Course Credit
- 20 hours per semester
- Attendace
- 13 hours per semester
- Homework for Teaching
- 27 hours per semester
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Learning outcomes
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The subject is focussed on the methods for recording data in the dual accounting system as well as understanding the basic principles of this kind of record-keeping. The main goal of this course is to teach students "reading comprehension" of economic indicators and make them familiar with methods used in the further analysis and combining of such data. The basics of managerial accounting and the analysis of economic operations. This class is designed to prepare students for the possibility of occupying economic managerial positions in the future. Information about this course was translated to English within the project Internationalization of the Faculty of Physical Culture, Palacký University, Olomouc, No. CZ.1.07/2.2.00/28.0028, co-funded by the European Social Fund and the Government of the Czech Republic.
Upon completion of this subject, the student will be able to: - put together a statement regarding real property presenting the state of affairs at the beginning and at the end of the period during which business was conducted, - manage an accounting agenda (other than wages and supplies), - put together a statement of profits and losses and cash flow.
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Prerequisites
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The student is knowledgeable about taxes, can distinguish expenditures, costs, profit and income. The student knows how to keeps accounts of natural persons.
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Assessment methods and criteria
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Written exam
Continuous preparation for lectures. The student has and uses a chart of accounts. The student is allowed to bring a calculator to a lecture (not a mobile phone). Successful completion of a final test: Based on given data, the student must be able to calculate the capital, produce an opening balance sheet, post accounting items, produce a financial statement (closing balance sheet and profit and loss statement).
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Recommended literature
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České účetní standardy pro podnikatele č. 001 - 023.
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Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví.
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Zákon č. 235/2004 Sb.:Zákon o dani z přidané hodnoty .
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Zákon č. 280/2009 Sb., daňový řád .
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Zákon č. 563/1991 Sb. Zákon o účetnictví.
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Zákon č. 586/1992 Sb. Zákon o daních z příjmů .
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Bartková, L. (2009). Daňová evidence. Olomouc: UP v Olomouci.
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Bartková, L. (2006). Ekonomika a legislativa podnikání. Olomouc: UP v Olomouci.
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Mrkosová, J. (2006). Účetnictví pro začátečníky. Brno.
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Pilařová Ivana. (2012). Účetní závěrka, základ daně, finanční analýza podnikatelských subjektů roku 2012. Praha.
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