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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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Tactual and didactic analysis of curriculum to accounting of fixed assets
Peterková, Vendula ; Fišerová, Marie (advisor) ; Rotport, Miloslav (referee)
This bachelor thesis is focused on analysis of curriculum of the fixed assets in the subject of Accounting for business schools, mainly in the 1st concentric scope. It is divided into two parts -- theoretical and practical. In the practical part, there is used knowledge of pedagogy and didactics. These include teaching methods and principles used in the classroom. The practical part contains a personal draft of fixed assets in teaching the subject of Accounting at the Business Academy. The main goal was to enrich the teaching with the cost impacts (particularly depreciation) into the financial statements. Part of the thesis was a research based on a test and a questionnaire at the Business Academy and the results were more than surprising
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Didactic analysis of basic accounting resources focusing on the integration of accounting with economics
Beránková, Michaela ; Berková, Kateřina (advisor) ; Fišerová, Marie (referee)
.Aim of this work is to determine problems of the currently teaching the subject of accounting, the level of understanding of coherence and relations between economy and accounting and ability of perception financial information as an index of economic development and status of the company. There was identified the actual status in the questionnaire survey based on theoretical knowledge about the current status of teaching accounting in the business academies. There were identified even opinions of the teachers and thein attitude toward teaching. There were detected the biggest problems of graduates and students of business academies, which includes inability to interpret the economic consequences of accounting, inability to solve problems logically or work independently. There were identified possible obstacles, which impedes the removal of these shortages such as the low hours in the subject of accounting.
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Pupil´s attitude to economic subjects at business academies
Hausmannová, Helena ; Hadj Moussová, Zuzana (advisor) ; Louková, Tereza (referee)
The master's thesis is focused on business academy pupil's attitude to economic subjects, specifically economics and accounting. The thesis is divided into two parts, theoretical framework and empirical research. The theoretical part deals with key concepts, i.e. attitudes, motivation, evaluation and pedagogical-psychological diagnostics as well as with individual criteria for the attitude research. These criteria are subsequently applied in the empirical part which is based on more than 1.700 pupil's responses from 30 business academies. The applied criteria are also analyzed within individual school grades and the resulting trend is examined. Economic subjects are viewed in relation to other compulsory subjects at business academies.
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Comparison of teaching of economic subjects at secondary special schools of economics in the Czech republic nad Germany
Mohrová, Lucie ; Krpálek, Pavel (advisor) ; Dvořáček, Jiří (referee) ; Koudela, Jiří (referee)
This dissertation thesis deals with a comparison of teaching of economic subjects at secondary special schools of economics in the Czech republic nad Germany. The thesis focuses on a different usage of conceptions and organizational forms of teaching that undoubtedly have a great impact on a teaching process. I also investigate other parameters such as the contentual aspect of education, didactic principles or the usage of didactic technics during the teaching process. It is a teacher, above all, who impacts the instruction by making a choice between traditional and problem-based teaching, and therefore fundamentally affects the teaching process, the extent to which students are involved in their lessons, as well as students' activity and motivation. The goal of my thesis is to compare teaching of economic subjects in the Czech Republic and Germany. The comparison is focused on an affirmation of differentiated instruction, on its impact on different levels of activity and motivation of students and the extent to which students are involved in their lessons. I would also like to refer to the fact that using of the problem-based teaching method leads to an assurance of meeting requested results grounded in crucial and professional competences of general educational programmes. To compare the types of teaching processes I have chosen to use a direct observation method that I have realised by making inspections of classes at business colleges, economic lyceums in the Czech Republic and at business grammar schools in two Federal Republics.
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Possible Approaches towards the Education of Taxes at Business Academies
Šindler, Jan ; Slintáková, Barbora (advisor) ; Holečková, Lenka (referee)
The aim of this Master's Thesis is an analysis and evaluation of the contemporary Taxes Education with the main concern on teaching methodology. The Thesis has been divided into three parts. First part concentrates on Secondary Education system in the Czech Republic since an implementation of the School Reform in 2005. The second part deals with the subject Economics as the introductory subject for the majority of specialised subjects taught at business-orientated secondary schools. A general characterization of the subject Economics is provided in this section. An independent chapter dedicated to the teaching methodology (the traditional and modern one) can be also found here. The third part is focusing on the education of Taxes, specifically at Business Schools. It deals with the classification of Taxes into business schools education outlines, its content and its distinctive characteristics. The practical part is an analysis of my own research results; it deals with the education of the Economics and Taxes in practice. The contemporary Taxes Education at the business-orientated secondary schools is surveyed with a questionnaire (specifically at the Business Academy Kollárova, Prague 8, Karlín). Own teaching methods and pedagogical experiments carried out at the already-mentioned Business Academy are also described in this part.
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Didactical analysis of subject matter system of accounting for business schools
Berková, Kateřina ; Krpálek, Pavel (advisor) ; Rotport, Miloslav (referee) ; Koudela, Jiří (referee)
This thesis deals with didactical analysis of subject matter system of accounting for business schools. The first research problem analyses school educational programme at two research business schools, regarding the demands of the reform. Two main hypotheses verifying the differences in key and professional competence of students in problem and traditional education utilization result from the second research problem. The thesis responds to the requirements by creating an educational material with IFRS issues for business schools. Project day for professional economic subjects has been developed on the basis of results, methodology processes and didactical materials resulting from the second research problem
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Tax System - Didactic Curriculum Development at Business Academies
Mliková, Markéta ; Králová, Alena (advisor) ; Mašová, Miroslava (referee)
The diploma thesis deals with the thematic unit Tax system, which is taught within the Economics curriculum at business academies. The first part of the thesis analyzes this area of study from a look at the general characteristics of the course on to focusing on the theory of teaching Tax Systems in the curriculum. The second part is devoted to exploring the field from the perspective of teaching experience. The thematic unit is itemized to specific lessons and a concrete structure for their inclusion in the curriculum is proposed. The conclusion of the thesis is a proposal of teaching of the thematic unit Tax system, which can serve as a basis for teacher course preparation.
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