117-0013/01 – Simple Accounting ()

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Jana Hakalová, Ph.D.Subject version guarantorIng. Jana Hakalová, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year3Semesterwinter
Study languageCzech
Year of introduction1992/1993Year of cancellation2007/2008
Intended for the facultiesEKFIntended for study typesMaster
Instruction secured by
LoginNameTuitorTeacher giving lectures
HAK30 Ing. Jana Hakalová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 1+1

Subject aims expressed by acquired skills and competences

Teaching methods

Summary

Compulsory literature:

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Vysvětlení základních pojmů ze zákona o účetnictví, živnostenského zákona a opatření MF pro vedení jednoduchého účetnictví (účetní jednotka, účetní období, účetní soustavy, účetní doklady, účetní zápisy, účetní knihy, účetní závěrka, způsoby oceňování, inventarizace majetku a závazků, úschova účetních písemností, označování účetních písemností a opravy v účetních písemnostech, živnost, všeobecné a zvláštní podmínky provozování živnosti, rozdělení živností, živnostenské oprávnění a jeho rozsah, odpovědný zástupce). 2. Účtování v peněžním deníku - účtování příjmů a výdajů daňových, - účtování příjmů a výdajů nedaňových, - účtování prostřednictvím průběžných položek, - specifické případy účtování u neplátců DPH a plátců DPH. 3. Pomocné knihy v jednoduchém účetnictví - kniha pohledávek a závazků, - kniha (karty) dlouhodobého nehmotného majetku, - kniha (karty) dlouhodobého hmotného majetku, - kniha (operativní evidence) drobného majetku, - kniha zásob (skladové karty), - kniha evidence jízd, - karty rezerv a časového rozlišení, - kniha pro evidenci cenin, - kniha (karty) pro evidenci finančního majetku, - a další pomocné knihy. 4. Účetní uzávěrka v jednoduchém účetnictví - postup při uzavírání účetních knih na konci účetního období, - uzávěrková úprava příjmů, - uzávěrková úprava výdajů. 5. Účetní závěrka - výkaz o majetku a závazcích, - výkaz o příjmech a výdajích. 6. Význam a tvorba interních směrnic 7. Postup přechodu ze soustavy jednoduchého účetnictví do soustavy podvojného účetnictví

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (145) 51
        Examination Examination 100  0
        Exercises evaluation Credit 45  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2005/2006 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 3 Choice-compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 3 Choice-compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 3 Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 3 Choice-compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 3 Choice-compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T027) National Economy P Czech Ostrava 3 Choice-compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T040) Regional Development (01) Regional Development P Czech Ostrava 3 Choice-compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava 3 Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 3 Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 3 Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 3 Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 3 Choice-compulsory study plan
2003/2004 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 3 Choice-compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 3 Choice-compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava 3 Choice-compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6202T040) Regional Development (01) Regional Development P Czech Ostrava 3 Choice-compulsory study plan
2002/2003 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 3 Choice-compulsory study plan
2002/2003 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 3 Choice-compulsory study plan
2002/2003 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 3 Choice-compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 3 Choice-compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava 3 Choice-compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6202T040) Regional Development (01) Regional Development P Czech Ostrava 3 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 3 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 3 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 3 Choice-compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 3 Choice-compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava 3 Choice-compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6202T040) Regional Development (01) Regional Development P Czech Ostrava 3 Choice-compulsory study plan
2000/2001 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 3 Choice-compulsory study plan
2000/2001 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 3 Choice-compulsory study plan
2000/2001 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 3 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner