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Didactic analysis of subject matter about supplies in teaching accounting with the focun on the labor market
Mikulecká, Barbora ; Berková, Kateřina (advisor) ; Fišerová, Marie (referee)
The bachelor´s thesis deals with a didactic analysis focused on the subject matter of purchased inventories (material and goods) in the first concentric unit. The emphasis is put mostly on linking the teaching of accounting at business academies together with accounting practice. The thesis itself is divided into two parts, i.e. a theoretical part and a practical one. The theory is devoted to graduates of economy sciences, describing their situation in labour market and employers´ requirements which graduates should meet. The practical part is aimed at the analysis of the subject matter, both accounting and economy. Students should manage the subject matter even before they meet the problematic of purchased inventories. Finally, there is a classic form of a case study which is focused on repetition and consolidation of so far learnt knowledge about material and goods with an emphasis on work with invoices and interconnection with accounting practice.
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The use of problem-based teaching in the subject of accounting in business academies
Hezinová, Aneta ; Berková, Kateřina (advisor) ; Nýčová, Martina (referee)
The bachelor thesis deals with the use of problem-based teaching in the subject of accounting which is taught in business academies. The work is divided into theoretical and practical parts. The theoretical part deals with the importance of accounting and with the particular position of object of accounting for business academies. The attention is paid to the educational objectives, its layout, the cross-curricular links and textbooks as the main teaching guide. Further the work is focused on the concept of teaching through problem solving when are given their characteristics, methods, organizational forms and principles for the creation of didactic material. In practice one at first is performed didactic analysis of the curriculum in the most widely used textbook in business academies. In conclusion, the thesis is a case study which was created by me.
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Creation and experimental verification of portfolio teaching aids in accounting
Bromová, Michaela ; Krpálková Krelová, Katarína (advisor) ; Berková, Kateřina (referee)
This diploma thesis deals with the issue of teaching aids in the educational process. The attention in the first part of the work is paid to the analysis of the teaching aids functions and to the significance degree of their position in teaching. The work makes us acquainted with all the theoretical knowledge every teacher should know even prior to the creation and inclusion of relevant teaching aid within a lesson. In addition to the theory diploma thesis also provides a basic insight into the current modern concept of these didactic means. Furthermore, this area is analysed here from the point of view of experimental verification of the in teaching. This research shows how big or small the level of importance this resource has throughout the educational process and what other results there were achieved after an intensive spooling of teaching aids to lessons of accountancy. A detailed analysis pointing out all the changes and the tendencies that reign in the course of the implementation of the experiment and also after its termination. In conclusion, there is also advice and recommendations, compiled on the basis of the evaluation results that have been achieved in the framework of the pedagogical experiment.
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Concept of accounting high-school course book for the specialization "Public Administration"
Baranová, Petra ; Fišerová, Marie (advisor) ; Berková, Kateřina (referee)
This thesis deals with a proposal of high-school course book for the specialization "Public Administration". The aim of the thesis is to offer the textbook of accounting for public sector which covers the needs of both teachers and students. For this purpose, the survey was performed firstly. The respective survey showed that no suitable textbook had been available on the market. The teachers usually use the course book of P. Štohl. Both students and teachers agree on the requirements for this type of textbook. One of them is a lot of practical examples for practicing, then clear arrangement, simplicity and colourfulness. Further to the requirements stated above, I tried to compile such a textbook. The text is divided into chapters according to the accounting classes order. In each chapter, brief summary of the related theory and solved examples are included. Then, additional examples for practicing are available after the end of chapter; their results can be found at the end of the textbook.
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Didactical Processing of the Curriculum of Economic Integration and European Union for Business Academies
Kolářová, Sandra ; Králová, Alena (advisor) ; Berková, Kateřina (referee)
The Master Thesis deals with the problem of didactical processing of the curriculum of economic integration and European Union for business academies. The main goal of this work is to bring useful output which should make the process of teaching this topic easier for teachers. The work is divided into two parts. The theoretical part is devoted to analyzing law regulations and educational programs which should lead to defining necessary requirements for teaching this topic. The practical part builds on the theoretical outcome. A theoretical presentation of the topic of economic integration and European Union is presented at the beginning of the practical part. Afterwards, the practical part focuses on creating a database of questions and tasks for practicing and evaluating students knowledge of this topic. In addition, results of a questionnaire research are presented afterwards. The research was conducted among the teachers and students of Karlínská Business Academy in Prague 8 who received the output of this work. The work is finished with a conclusion connected with a recommendation which was gained during the process of creating this Master Thesis.
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Didactic analysis of selected economic curriculum
Herlíková, Eliška ; Krpálek, Pavel (advisor) ; Berková, Kateřina (referee)
This thesis deals with a didactic analysis of curriculum human resources that is taught at business schools in subject Economy. The first part of the thesis contains a theoretical view on didactic transformation of human resources issue. There is a characteristics of the subject Economy, analysis of general aims and cross-curricular relations, classification of the topic human resources in lessons and usual procedure of didactic analysis with an exact description of individual processes of this procedure. The second part is focused on processing this topic from the view of a teacher. It transfers theoretical procedure of didactic analysis to practice. There is a suggestion of concrete procedure how to interpret the chosen curriculum to provide the best results possible in a teaching process. The analysis involves the interpretation of first concentric circle and primarily offers suggestions of didactic processing of specific curriculum units within the topic.
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Didactic Analysis of Curriculum on Wages in the First Concentric Circle in the Subject Accounting at Business Schools
Urbášková, Kateřina ; Berková, Kateřina (advisor) ; Fišerová, Marie (referee)
Tin the First Concentric Circle in the Subject Accounting at Business Schoolshe bachelor's thesis deals with the analysis of the didactic curriculum wages in the first concentric circle of accounting for business academies. The work is divided into two main parts. The first, theoretical part deals with the particular position of the object of accounting for business academies, its layout, objectives and cross-curricular links. The substantial part of the work is also focused on the teaching process, namely the teaching principles, methods and organizational forms used in the teaching of accounting. In the second part, which is practical, I evaluate the selected accounting textbook. I use mainly Jan Průcha's method. Then I present my own proposal for the didactic curriculum payroll processing, that I also enrich by the written test, which I have created before.
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Didactic analysis of curriculum of final accounts and financial statements in the second concentric circle of the subject of accounting on the Business Academy
Soukupová, Monika ; Fišerová, Marie (advisor) ; Berková, Kateřina (referee)
The thesis deals with didactic analysis of curriculum of final accounts and financial statements in the second concentric circle. The aim of the thesis is to propose didactic analysis, which corresponds with professional knowledge of Business Academy students. The theoretical part is dedicated especially to incorporate the curriculum into the subject of accounting didactic methods and didactic techniques and also the issue of IAS/IFRS. The next part is focused on didactic analysis. There is a process of interpretation suggested in the individual chapters which includes clear schemes, tables, own examples and also didactic elaboration of IAS/IFRS. It is designed in the way to be most understandable for Business Academy students. The conclusion includes a survey results. This part shows how the teachers of the Business Academies teach this certain issue. The result is verification if the didactic analysis corresponds with the teaching in practice.
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The Including of IFRS into the Subject Accounting at the Secondary Schools of Economics
Kuželová, Simona ; Berková, Kateřina (advisor) ; Müllerová, Libuše (referee)
In my master thesis I am dealing with the question of involving the subject International Financial Reporting Standards into the subject Accounting at the Secondary schools of Economics. IFRS are shortly introduced in the first chapter. In the next chapter are discussed the reasons pro and con involving this question into the subject system, they are supported by recently made researches and knowledges. This chapter last but not least contains own analysis of school educational programs of chosen Secondary schools of Economics. The third chapter summarizes the results of questionnaire research among the secondary school teachers of accounting. The last and fundamental chapter of this thesis already involves the own suggestion of the subject International standards within Accountin with the presentation of concrete examples and possible procedure of the teacher.
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