117-0304/02 – PC Accounting (ÚPC)

Gurantor department	Department of Accounting and Taxes	Credits	2
Subject guarantor	Ing. Yvetta Pšenková, Ph.D.	Subject version guarantor	Ing. Yvetta Pšenková, Ph.D.
Study level	undergraduate or graduate	Requirement	Choice-compulsory
Year	3	Semester	summer
		Study language	Czech
Year of introduction	2006/2007	Year of cancellation	2008/2009
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
PS150	Ing. Yvetta Pšenková, Ph.D.

Extent of instruction for forms of study
Form of study	Way 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

project

E-learning

Other requirements

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Exercises are focused on the folowing issues: - Tax Records on PC for small and medium business - Accounting on PC for medium business

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation	Credit	85 (85)	0	3
projekt	Project	85	85	3

Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty
2006/2007	(B6202) Economic Policy and Administration	(6202R049) Accounting and Taxes	(00) Účetnictví a daně		P	Czech	Ostrava	3			Choice-compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

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