B_BR_UCE_p Accounting for Managers

NEWTON University
winter 2026
Extent and Intensity
2/2. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Jan Pěta, Ph.D. (lecturer)
Ing. Jiří Pospíšil, Ph.D. (lecturer)
Berta Test Testovací (lecturer)
Ing. Monika Hodinková, Ph.D. (seminar tutor)
Ing. Jana Hornungová, Ph.D. (seminar tutor)
Ing. Monika Hodinková, Ph.D. (alternate examiner)
Guaranteed by
prof. Mgr. Ing. Renáta Pakšiová, Ph.D.
Centre for Accounting and Taxes – Academic Department – NEWTON University
Timetable
Tue 18:30–20:00 WebinarJam
  • Timetable of Seminar Groups:
B_BR_UCE_p/01: Wed 15:10–16:40 BR Učebna 09, except Wed 14. 10. ; and Wed 14. 10. 15:10–16:40 BR Učebna 02, Wed 21. 10. 16:50–18:20 BR Učebna 09, J. Hornungová
B_BR_UCE_p/03: Wed 11:20–12:50 BR Učebna 04, M. Hodinková
B_BR_UCE_p/04: Mon 9:40–11:10 BR Učebna 04, M. Hodinková
B_BR_UCE_p/05: Mon 11:20–12:50 BR Učebna 04, M. Hodinková
B_BR_UCE_p/06: Mon 13:30–15:00 BR Učebna 04, M. Hodinková
Prerequisites (in Czech)
(!B_BA_UCE_p Accounting for Managers) && (!B_BA_UCE_k Accounting for Managers) && (!B_BR_UCE_p Accounting for Managers) && (!B_BR_UCE_k Accounting for Managers) && (!B_PH_UCE_p Accounting for Managers) && (!B_PH_UCE_k Accounting for Managers)
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives

The course introduces students to accounting for business entities, with a particular focus on understanding financial statements and their use in managerial practice. The aim of the course is to familiarize students with the fundamental principles of accounting, the legal framework in the Czech and Slovak environments, and the way selected business transactions are reflected in the balance sheet, income statement, and cash flow statement. Particular emphasis is placed on the ability to read, analyze, and interpret accounting information in relation to a company’s financial position and performance. Students are introduced to the main areas of accounting, especially the accounting treatment of receivables and liabilities, financial accounts, inventories, non-current assets, and equity accounts, including their tax implications in relation to value added tax and income tax. The recording of selected accounting transactions is then used primarily to support a better understanding of the links between business transactions and financial statements.

Syllabus

  1. Introduction to Accounting (purpose and objectives of accounting, accounting principles, forms of accounting).
  2. Basic Elements of Accounting (financial statements and their structure – balance sheet, income statement, and cash flow statement).
  3. Legal Framework of Accounting (accounting legislation in the Czech Republic and Slovakia, Decree No. 500/2002 Coll., Czech Accounting Standards, Slovak accounting regulations).
  4. Financial Accounts (recording and accounting for cash, cash equivalents, valuables, and loans).
  5. Receivables and Liabilities (recording and accounting for receivables and liabilities, foreign exchange differences, and payroll).
  6. Inventories I (classification of inventories and their recognition in accounting, accounting using Method A and Method B, valuation at acquisition and upon issue from inventory).
  7. Inventories II (internally produced inventories and their valuation).
  8. Non-current Assets I (classification and recognition of non-current assets, acquisition and valuation of non-current assets).
  9. Non-current Assets II (depreciation and disposal of non-current assets, records of non-current assets). Allowances in accounting.
  10. Equity Accounts (accounting for share capital, profit funds, and allocation of profit or loss). Provisions.
  11. Taxation in Accounting: corporate income tax (CIT) and indirect taxes (VAT).
  12. Cash Flow Statement (structure, information value, direct and indirect methods of preparation).

Literature
    recommended literature
  • NOVOTNÝ, P. a G. FRANKL. Účetnictví pro úplné začátečníky 2026. 1. vydání. Praha: Grada Publishing, 2025. 224 s. ISBN 978-80-247-5095-8.
  • PILÁTOVÁ, J. et al., Abeceda účetnictví pro podnikatele 2026. 20. aktualizované vyd. Olomouc: ANAG, 2026. 440 s. ISBN 978-80-7554-438-4.
  • RYNEŠ, P. Podvojné účetnictví a účetní závěrka: Průvodce podvojným účetnictvím k 1. 1. 2026. 25. aktualizované vyd. Olomouc: ANAG, 2026. 1296 s. ISBN 978-80-7554-434-6.
  • SKÁLOVÁ, J. a A. ŠTOLCOVÁ. Podvojné účetnictví 2026. 1. vyd. Praha: Grada, 2026. 200 s. ISBN 978-80-247-3688-4.
  • STEJSKALOVÁ, I. Finanční účetnictví pro manažery s netradičně pojatými případovými studiemi. 2., aktualizované vyd. Praha: Wolters Kluwer, 2026. 196 s. ISBN 978-80-7552-773-8.
  • Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů.
  • Vyhláška č. 500/2002 Sb.
  • České účetní standardy pro účetní jednotky, které účetují podle vyhlášky č. 500/2002 Sb.
    not specified
  • DVOŘÁKOVÁ, Dana. Finanční účetnictví a výkaznictví podle mezinárodních standardů IFRS. Brno: BizBooks ve společnosti Albatros Media a. s., 2014. 323 s. ISBN 978-80-265-0149-7.
  • KOVANICOVÁ, Dana. Abeceda účetních znalostí pro každého. Praha: Bova Polygon, 2012. 412 s. ISBN 978-80-7273-169-5.
  • RANDÁKOVÁ, Monika. Finanční účetnictví v České republice. Praha: VŠE, 2015. 228 s. ISBN 978-80-245-2076-6.
  • SEDLÁČEK, Jaroslav; VALOUCH, Petr; HÝBLOVÁ, Eva. Finanční účetnictví v České republice. Brno: MU, 2012. 240 s. ISBN 978-80-210-5832-3.
Assessment methods

Full-time Study:


Requirements for obtaining the course credit: To obtain the course credit, students must actively participate in at least 75% of seminars and successfully complete two credit tests. A maximum of 15 points can be obtained from each test. To pass each test, students must achieve at least 7.5 points, i.e. a minimum of 50%.


Requirements for successfully passing the examination: The examination takes the form of a written test worth a maximum of 70 points. To pass the examination, students must obtain at least 35 points, i.e. a minimum of 50%.


Final course assessment: The final course assessment is based on the total number of points obtained from both credit tests, worth a maximum of 30 points in total, and from the written examination, worth a maximum of 70 points. A maximum of 100 points can therefore be obtained. The final grade is determined in accordance with the Study and Examination Regulations of Newton University.



Part-time Study:


The examination takes the form of a written test covering all topics listed in the course syllabus.




Language of instruction
Czech
Further Comments
The course is taught annually.
The course is also listed under the following terms winter 2024, winter 2025.
  • Enrolment Statistics (recent)
  • Permalink: https://is.newton.cz/course/nu/winter2026/B_BR_UCE_p