A course is the basic teaching unit, it's design as a medium for a student to acquire comprehensive knowledge and skills indispensable in the given field. A course guarantor is responsible for the factual content of the course.
For each course, there is a department responsible for the course organisation. A person responsible for timetabling for a given department sets a time schedule of teaching and for each class, s/he assigns an instructor and/or an examiner.
Expected time consumption of the course is expressed by a course attribute extent of teaching. For example, extent = 2 +2 indicates two teaching hours of lectures and two teaching hours of seminar (lab) per week.
At the end of each semester, the course instructor has to evaluate the extent to which a student has acquired the expected knowledge and skills. The type of this evaluation is indicated by the attribute completion. So, a course can be completed by just an assessment ('pouze zápočet'), by a graded assessment ('klasifikovaný zápočet'), or by just an examination ('pouze zkouška') or by an assessment and examination ('zápočet a zkouška') .
The difficulty of a given course is evaluated by the amount of ECTS credits.
The course is in session (cf. teaching is going on) during a semester. Each course is offered either in the winter ('zimní') or summer ('letní') semester of an academic year. Exceptionally, a course might be offered in both semesters.
The subject matter of a course is described in various texts.
BI-FMU Financial and Management Accounting Extent of teaching: 2P+2C Instructor: Buchtela D. Completion: Z,ZK Department: 18102 Credits: 5 Semester: Z Annotation:
The aim of the course is explanation of basic terms in the theory of accounting, the principles of balancing the property amounts and liabilities in the particular accounting operations, operations in accounts and accounting statements including opening and closing of bookkeeping. The course provides students with a legal modification of bookkeeping, description of economic operations based on current methods of double-entry bookkeeping for enterprising subjects in the Czech Republic. Principles of management accounting are base of Business Inteligence moduls in Business information systems.
Lecture syllabus:
1. Subject and aim of accounting. Accounting rules and methods. Accounting operations (transactions). Accounting forms. 2. Accounts, chart of accounts. Accounting of long-term assets (class 0). Valuation and purchase of assets. 3. Depreciation and disposal of long-term assets. Accounting of inventory (class 1) - method A and B. Valuation of inventory. 4. Short-term financial assets (class 2). Liabilities and receivables (class 3) - contractors, purchasers. Accounting of VAT. 5. Import of products from EU and from out of EU. Currencies and exchange differences. Accounting of employees wages. Accountig of taxes and subsidies. 6. Expenses (class 5) and revenues (class 6). Reserves and correcting entries. 7. Accruals of deffered costs, income, expenses and revenues. Accounting of long-term capital (class 4). 8. Accounting statements (balance, income statement, cash-flow). Accounting of profit and income tax. 9. Financial analysis - selected entities. Aim and tasks of management accounting. 10. Management view to business information and activities. 11. System of plans and budgets. Management of differences. Controlling in management accounting. 12. Calculation system. Valuation of department relations. Seminar syllabus:
1. Introductory information - rules, chart of accounts, used shotcuts 2. STEREO - initial states 3. STEREO - long-term assets I 4. STEREO - long-term assets II 5. STEREO - inventory (method A) 6. STEREO - inventory (method B) 7. STEREO - liabilities and receivables, VAT 8. STEREO - VAT statement, accruals difference 9. STEREO - accounting of employees wages 10. STEREO - long-term capital 11. STEREO - accounting statements, income tax 12. STEREO - management accounting, financial analysis Literature:
[1] Máče, M.: Účetnictví a finanční řízení, Grada Publishing, 2013, 978-80-247-4574-9, [2] Strouhal, J. -Židlická, R. - Cardová, Z.: Manažerské účetnictví, Management Press, 2010, 978-80-7261-217-8, [3] Zákon č. 563/1991 Sb., o účetnictví, ve znění zákona č. 575/2002 Sb. [4] Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění pozdější předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví. Requirements:
Knowledge prerequisite of BI-EMP (Economic and management principles) are recommended.
Informace o předmětu a výukové materiály naleznete na https://moodle-vyuka.cvut.cz/link/course.php?cx=BI-FMU The course is also part of the following Study plans:
Page updated 19. 4. 2024, semester: L/2020-1, L/2021-2, Z/2023-4, Z/2024-5, Z/2019-20, Z/2022-3, L/2019-20, L/2022-3, Z/2020-1, Z/2021-2, L/2023-4, Send comments to the content presented here to Administrator of study plans Design and implementation: J. Novák, I. Halaška