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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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Subject and didactic analysis of subject matter about basic stock accounting
Chlumská, Hana ; Fišerová, Marie (advisor) ; Večerník, Jakub (referee)
This bachelor thesis is focused on subject and didactic analysis of subject matter about basic stock accounting in the first concentric circle of accounting as the school subject at business high schools. The thesis is divided into two parts, theoretical and practical. The former is focused primarily on accounting teaching method itself. It includes legislative framework, which is used during the teaching of accounting, then organization of the subject matter together with didactic principles and didactic aids. The latter provides didactic analysis of subject matter about basic stock accounting. It includes also some recommendations about how to proceed the interpretation of a certain topic through the use of different charts, table and exercises, that are given to students.
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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 curriculum analysis of financial assets in the accounts using the case study
Pospíšil, Zdeněk ; Berková, Kateřina (advisor) ; Fišerová, Marie (referee)
Bachelor thesis deals with the analysis of the subject of short-term financial assets in the first concentric circle in the subject of accounting which is taught in business academies. The work was divided into two major parts. The first, theoretical part deals with the position of accounting in business, but also as subject taught at business academies, it means objectives, competencies, curriculum division and a basic implementation of didactics in teaching accounting. In the second part, a practical part, there will be analysis of suggestion of short-term financial assets, which will include the creation of my case study for practice.
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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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Didactic analysis of curriculum on wages in the subject Accounting at business schools
Janovská, Lucie ; Fišerová, Marie (advisor) ; Berková, Kateřina (referee)
This thesis deals with the curriculum on wages, which is taught in the subject Accounting at business schools. The first part of the thesis contains a theoretical characteristics of the subject of accounting, its objectives and interdisciplinary relationships. In addition, I focus on the statutory regulation on wages, the inclusion of the topic in the teaching, the possibility of using teaching aids and tools, as well as on the characteristics of concepts used in this subject. The second part is applied to the processing of this topic from the perspective of a teacher. It is a suggestion of a procedure for the interpretation of this theme in lessons Accounting at business schools. The analysis involves the interpretation of both the first and also the second concentric circle. There is also included a specific suggestion of the application of problem classes in the teaching curriculum on wages. The last part is the evaluation of the survey, which focuses the use of the concept of problem teaching in the subject Accounting at business scools in the Czech Republic.
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Pragmatic and didactic analysis of the curriculum on tax accounting
Drajsajtl, Tomáš ; Fišerová, Marie (advisor) ; Rotport, Miloslav (referee)
This bachelor thesis deals with pragmatic and didactic curriculum analysis of tax accounting. This thematic unit is taught on the secondary schools in the Czech Republic since 2004, when replaced the single-entry accounting in teaching. The theoretical part deals with didactic problem concerning the classification of tax accounting in teaching at secondary schools of economic specialization. Next part describes the content of the curriculum, followed by teaching methods and procedures, including didactic principles and the inclusion of examples in teaching. The practical part includes didactic analysis of the curriculum, supplemented by examples of frequently used forms and records in tax accounting, as well as schemes and several practical examples, including their solutions. The thesis is finished with a small research, focused on the teaching of tax accounting, especially the inclusion of this thematic unit in teaching, length and methods of teaching and used didactic technique.
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Pragmatic and didactic analysis of the topic of balance sheet in the first concentric circle
Soukupová, Monika ; Fišerová, Marie (advisor) ; Otrusinová, Zlatuše (referee)
The present bachelor thesis focuses on the topic of company property and balance sheet in the first concentric circle. The theoretical part introduces the methods of teaching accounting, i.e. the legislative on which the methods are based - curriculum, didactic techniques as well as didactic rules. The practical part is devoted to the didactic analysis as such. Particular methods the teacher should use in the process of teaching company property and balance sheet are suggested and specific examples the teacher should introduce are presented. The final research part is focused on real life teaching accounting. Teachers were asked to answer questions related to the topic. The provided answers show which methods the teachers prefer, which techniques they employ and what kind of examples they consider useful. This part of the thesis examines whether the suggested didactic procedure coincides with the actual practice. The main aim of the thesis is to provide a didactic analysis that would be clear and understandable for those students who are encountering this topic for the first time.
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