Course details


uceP FP uceP Acad. year 2023/2024 Summer semester 6 credits

The subject is focused on the bases and basic principles of accounting, i.e. stress is placed on construction of the balance sheet, on changes in the balance sheet, on recognition of costs and revenues, on creation of profit/loss accounts and on cash-flow in an enterprise.


Language of instruction




Time span

  • 26 hrs lectures
  • 26 hrs exercises




Learning objectives

The objective of the subject is to explain to students in the basic principles of accounting and in the primary interconnections in financial statements that are the key to an understanding of any accounting system.

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.

Prerequisite knowledge and skills

Basic general knowledge of business economics.

Study literature

  • BŘEZINOVÁ, H. Rozumíme účetní závěrce podnikatelů. 4. vyd. Praha: Wolters Kluwer, 2020. ISBN 978-80-7598-913-0

Study supports

Study materials for the lectures are gradually published in the section Teaching texts, materials for exercises in the Current affairs of the subject.

Syllabus of lectures

Content of lectures

1. The essence and meaning of accounting, basic principles and methodological tools

2. Balance sheet - balance sheet principle, 4 basic balance sheet changes

3. Costs and revenues, economic results, profit and loss statement

4. Principles of accounting, account, accounting books and other methodological tools

5. Basic accounting procedures for current assets (financial accounts and inventories)

6. Basic accounting procedures in the area of ​​settlement relationships

7. Basic accounting procedures for fixed assets

8. Basic accounting procedures for equity and long-term external resources

9. Overview of costs and revenues, closing work

10. Structure of the financial statement, its publication and audit

11. History of accounting, information technology in accounting

12. Accounting regulation, national and international accounting systems

13. Harmonization of accounting, application of IFRS

Syllabus of exercises

Content of the course
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. Written test
13. Discussion of test results, consultation of problem areas

Progress assessment

Credit: In order to receive credit, it is necessary to fulfill the required participation in the exercises (a maximum of 3 absences are excused). Credit written test at the end of the semester, usually inthe 12 or 13 week. Pass mark 50 % of the point evaluation.

Examination: 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 %.

The same conditions apply to the individual study plan, with the exception of the minimum required participation in seminars.


Students' participation in exercises is recorded, a maximum of 3 absences are possible during the semester.

How to contact the teacher

Consultation hours via MS Teams and in person.


Mon exercise lectures IO/P164 15:0016:5033 2BIA 2BIB 3BIT xx Zahoran
Mon exercise lectures IO/P164 17:0018:5033 2BIA 2BIB 3BIT xx Zahoran
Tue lecture lectures IO/P384 13:0014:50400 2BIA 2BIB 3BIT xx Křížová
Tue exercise lectures IO/P284 15:0016:5033 Pivodová
Tue exercise lectures IO/P284 17:0018:5033 Pivodová
Tue exercise lectures IO/P284 19:0020:5033 Pivodová
Wed exercise lectures IO/P287 15:0016:5033 Pivodová
Wed exercise lectures IO/P287 17:0018:5033 Pivodová
Thu exercise lectures IO/P287 11:0012:5033 2BIA 2BIB 3BIT xx Gláserová
Thu exercise lectures IO/P287 13:0014:5033 2BIA 2BIB 3BIT xx Gláserová
Thu exercise lectures IO/P287 15:0016:5033 2BIA 2BIB 3BIT xx Gláserová
Fri exercise lectures IO/P158 09:0010:5033 2BIA 2BIB 3BIT xx Zahoran
Fri exercise lectures IO/P158 11:0012:5033 2BIA 2BIB 3BIT xx Zahoran

Course inclusion in study plans

  • Programme BIT, 2nd year of study, Elective
  • Programme BIT (in English), 2nd year of study, Elective
  • Programme IT-BC-3, field BIT, 2nd year of study, Elective
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