Didaktická analýza učiva o dlouhodobém majetku v předmětu účetnictví na obchodních akademiích

This paper focuses on didactic analysis of the curriculum regarding long-term assets in the subject of accounting at a business academy – specifically in the second concentric circle. The first part is focused on theoretical aspects and principles of secondary education with an economic focus. The second part theoretically describes long-term assets from the perspective of the accounting unit – especially legislation and accounting practice. The third part deals with the grasp of the thematic unit of accounting for long-term assets from the perspective of curriculum documents – it describes the delineation of this issue in the Framework Educational Program issued by the Ministry of Education, Youth and Sports, and offers a variant for inclusion in the School Educational Program of the business academy. The penultimate part of this paper focuses on possible didactic approaches to the thematic unit in the subject of accounting in the 3rd year of the business academy. The text is divided into individual teaching hours, each with a defined objective and offers a procedure for achieving these objectives. Each subchapter also includes didactic aids such as presentations with theoretical grounding of the given issue or worksheets with blank accounting examples. The final part of the paper gathers feedback from third-year students of the business academy on the methodological handling of the topic.