Vizualizační webová učební pomůcka pro výuku účetnictví na obchodních akademiích

This diploma thesis focuses on the development of a visualization-based teaching aid designed for use in secondary schools, and its subsequent verification in practice through qualitative research. The aim of the thesis is to create a web platform containing educational materials, presentations, exercises, and tests that will serve students both for voluntary self-study and as a support tool during lessons. The theoretical part addresses the specific needs of teaching accounting at secondary schools. It also deals with didactic tools and examines the impact of modern technologies on the effectiveness of education. Furthermore, the content and structure of the thematic unit fixed assets is briefly outlined. The practical part includes a concise guide for creating a web platform offering interactive educational materials. These materials consist of presentations, practice exercises, and tests, all designed to help students better understand and master the subject matter. This section also includes data collection and analysis based on questionnaires completed by students of business academies. Based on the identified needs, the web-based teaching aid will be modified. Verification will take place through an analysis of results obtained from interviews with teachers. Based on the research findings, recommendations for practice are proposed.