S_BR_FUC_k Financial Accounting

STING ACADEMY
summer 2026
Extent and Intensity
0/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Lucie Semerádová, Ph.D. (lecturer)
Ing. Lucie Semerádová, Ph.D. (seminar tutor)
Ing. et Ing. Pavel Semerád, Ph.D., MBA (alternate examiner)
Guaranteed by
doc. Ing. Roman Horák, CSc.
Centre for Accounting and Taxation – Academic Department – STING ACADEMY
Timetable of Seminar Groups
S_BR_FUC_k/01: Sat 14. 2. 14:40–17:50 BR Učebna 04, Sat 21. 3. 14:40–17:50 BR Učebna 04, Sat 23. 5. 13:00–16:10 BR Učebna 09, Sun 24. 5. 8:45–11:55 BR Učebna 07, L. Semerádová
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives

The course deals with accounting in accordance with current regulations. It builds on the course Accounting I. The aim is to explain and define accounting as a tool for managing economic processes, its general principles, basic terminology, accounting entries, records and accounting documents, the keeping of accounting books, the scope of bookkeeping, and the role of the standard chart of accounts and the chart of accounts.

The course focuses on the definition and accounting treatment of fixed assets, inventories, short-term financial assets and liabilities, as well as costs and revenues, equity, and related economic transactions.

Syllabus

Lectures:

  1. Concept, aim, content and subject matter of accounting. Users of financial statements.
  2. Content and scope of bookkeeping, accounting principles.
  3. Elements of the accounting system, accounting documents, entries, accounting books, standard chart of accounts, chart of accounts and accounting methods.
  4. Transformation process and its representation in accounting. Definition of assets, liabilities, costs, revenues and profit or loss.
  5. Preparation of the balance sheet.
  6. Accounting on balance sheet accounts.
  7. Income statement and accounting on profit and loss accounts.
  8. Definition, valuation and accounting treatment of short-term financial assets and short-term bank loans. Settlement relations.
  9. Definition and valuation of fixed assets. Accounting treatment of fixed assets.
  10. Definition, valuation and accounting treatment of inventories.
  11. Definition and accounting treatment of costs, revenues, accruals and provisions.
  12. Definition and accounting treatment of capital accounts. Long-term liabilities. Distribution of profit or loss.

Seminars:

  1. Accounting as a management tool. Aim, content and subject matter.
  2. Accounting principles, content and scope of bookkeeping.
  3. Accounting methods and elements of the accounting system. Standard chart of accounts, chart of accounts.
  4. Assets and sources of their financing, balance sheet, forms of the balance sheet, changes in the balance sheet.
  5. Preparation of the balance sheet.
  6. Accounting on balance sheet accounts.
  7. Income statement and accounting on profit and loss accounts.
  8. Definition, valuation and accounting treatment of short-term financial assets and short-term bank loans. Settlement relations.
  9. Definition and valuation of fixed assets. Accounting treatment of fixed assets.
  10. Definition, valuation and accounting treatment of inventories.
  11. Definition and accounting treatment of costs, revenues, accruals and provisions.
  12. Definition and accounting treatment of capital accounts. Long-term liabilities. Distribution of profit or loss.
Literature
    required literature
  • Zákon č. 563/1991 Sb., o účetnictví ve znění pozdějších změn a doplňků
  • Zákon č. 586/1992 Sb., o dani z příjmů ve znění pozdějších změn a doplňků
  • Zákon č. 235/2004 Sb., o dani z přidané hodnoty ve znění pozdějších změn a doplňků
  • HORÁK, R. Základy účetnictví. 1. vyd. Brno: Sting spol. s r.o., nakladatelství, 2018. 84 s. ISBN 978-80-87482-49-0.
Assessment methods

Full-time form of study:

Method of course completion – credit and examination. Requirements for obtaining the credit: successful completion of two tests during the semester and 80% active participation in practical classes. Examination requirements: a written test with a maximum possible score of 100 points, which must be passed with a minimum success rate of 60%, followed by an oral examination covering the knowledge acquired in lectures and seminars.

Combined form of study:

The examination consists of both a written and an oral part. The examination covers the content of all individual lectures within the course.

Language of instruction
Czech
The course is also listed under the following terms winter 2025.
  • Enrolment Statistics (recent)
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