Course details


IUCE FBM BUT uceP Acad. year 2018/2019 Summer semester 4 credits

Current academic year

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 enterprise.


Křížová Zuzana, Ing., Ph.D. (IF FBM BUT)

Deputy Guarantor

Language of instruction



Credit+Examination (oral)

Time span

26 hrs lectures, 26 hrs exercises

Assessment points

100 exam


Institute of Informatics (II FBM BUT)


Fedorová Anna, doc. Ing., CSc. (FBM BUT)
Gláserová Jana, Ing., Dr. (IF FBM BUT)
Křížová Zuzana, Ing., Ph.D. (IF FBM BUT)


Abrahámová Denisa, Ing. (FBM BUT)
Fialová Pavlína, Ing. (FBM BUT)
Gláserová Jana, Ing., Dr. (IF FBM BUT)
Pěta Jan, Ing. (FBM BUT)
Svirák Pavel, Ing., Ph.D. (FBM BUT)

Subject specific 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.

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.

Prerequisite kwnowledge and skills

Basic general knowledge of corporate economics.

Study literature

  • Zákon č. 563/1191 Sb., o účetnictví, v platném znění.
  • Vyhláška č.500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví, v platném znění.
  • BŘEZINOVÁ, H. Rozumíme účetní závěrce podnikatelů. 2. vyd. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-603-8. (CS)
  • KOVANICOVÁ, D. Abeceda účetních znalostí pro každého. Praha: Polygon, 2012. ISBN 978-80-7273-169-5. (CS)
    KOVANICOVÁ, D. Finanční účetnictví - světový koncept. 5.vyd., BOVA POLYGON, 2005. ISBN 80-7273-129-7. (CS)
  • RYNEŠ, P. Podvojné účetnictví a účetní závěrka. 17. akt. vyd. Olomouc: ANAG, spol. s r.o., 2017. ISBN 978-80-7554-061-4. (CS)
  • České účetní standardy pro účetní jednotky č. 001 až 024, které účtují podle vyhlášky č. 500/2002 Sb., ve znění pozdějších předpisů. (CS)

Syllabus of lectures

The course is focused on the fundamentals and basic principles of accountancy in the sense of putting together a balance sheet, changes in the balance sheet, the creation of costs and revenues and producing the profit and loss account.

  1. Characteristics of double entry bookkeeping, legal treatment of bookkeeping in the Czech Republic, bookkeeping outputs.
  2. Balance sheet, balance sheet changes.
  3. Profit and loss account, creation of profit.
  4. Fundamentals of bookkeeping, methodological instruments.
  5. Financial accounts (characteristics, evaluation and accounting for money, short-term loans and short-term securities).
  6. Current assets - inventory (characteristics, valuation, accounting).
  7. Clearing relations - receivables (especially trade receivables).
  8. Clearing relations - payables (especially trade payables and for employees and shareholders).
  9. Fixed assets (acquisition, depreciation, elimination).
  10. Equity, long-term outside sources (accounting for profit and long-term loans).
  11. Costs and revenues (operational and financial).
  12. Closing of accounts.
  13. Accountancy audit statements, duty of accounting.

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.

  1. Introduction to the course. Financial statements.
  2. Balance sheet.
  3. Profit and loss account.
  4. Documenting in accountancy, rules for billing to accounts.
  5. Types of accounting operation, working procedures in accountancy.
  6. Accountancy on financial accounts.
  7. Clearing relations.
  8. Accounting for inventories.
  9. Accounting for fixed assets.
  10. Accounting for equity.
  11. Cut-off entries, preparation of financial statements.
  12. Credit test.
  13. Credit.

Progress assessment

Student's participation on seminars is checked.

Controlled instruction

Written test with closed questions. Pass mark 50 %.
The credit will have a 40 % weighting in the overall course mark while the examination will account for 60 %.

Exam prerequisites

Credit written test (at the end of the semester). Pass mark 50 %.

Course inclusion in study plans

  • Programme BIT, 2nd year of study, Elective
  • Programme IT-BC-3, field BIT, any year of study, Elective
  • Programme IT-BC-3, field BIT, 2nd year of study, Elective
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