117-0304/01 – PC Accounting (ÚPC)

Gurantor departmentDepartment of Accounting and TaxesCredits2
Subject guarantorIng. Yvetta Pšenková, Ph.D.Subject version guarantorIng. Yvetta Pšenková, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year3Semesterwinter
Study languageCzech
Year of introduction1999/2000Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesBachelor, Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
PS150 Ing. Yvetta Pšenková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 0+2

Subject aims expressed by acquired skills and competences

1. To present concrete procedure in processing the accounting and tax evidence by accounting software by small and middle companies. 2. To evaluate the criteria for choise of suitable accounting software for actual bussines reality. 3. To analyse the availability and non-availability of elected software.

Teaching methods

Seminars
Tutorials

Summary

Subject list listener with concrete procedure at processing tax accounting revenue and expenditure and accounting entrepreneurial subject on accounting software, that is of exploitation in entrepreneurial practice small and middle companies.

Compulsory literature:

HAKALOVÁ, Jana a Yvetta PŠENKOVÁ. Daňová evidence. 1. vyd. Ostrava: Ediční středisko VŠB-TU Ostrava, 2008. 104 s. ISBN 978-80-248-1798-9. KOLEKTIV AUTORŮ. Účetnictví podnikatelů 2012. 9. vyd. Praha: Wolters Kluwer ČR, 2012. 712 s. ISBN 978-80-7357-744-5.

Recommended literature:

KOLEKTIV AUTORŮ. Účetní souvztažnosti 2012-2013. 6. vyd. Praha: Wolters Kluwer ČR, 2012. 330 s. ISBN 978-80-7357-725-4. Vyhláška MF č. 500/2002 Sb., ve znění pozdějších předpisů. Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů. Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů.

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:

Zpracování účetnictví a daňové evidence na PC v účetním software pro malé a střední firmy. Kritéria pro volbu vhodného účetního software pro současnou podnikatelskou praxi. Analýza vhodnosti a nevhodnosti zvoleného programu.

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 Credit 85 (170) 0
        Written exam Written test 85  0
        Účetnictví na PC Written test 85  85
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2008/2009 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 1 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Choice-compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan
2006/2007 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 1 Choice-compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 2 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics P Czech Valašské Meziříčí Choice-compulsory study plan
2005/2006 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (05) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6208) Economics and Management (6208R020) Business Economics (05) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics P Czech Ostrava 3 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner