117-0304/04 – PC Accounting (ÚPC)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Yvetta Pšenková, Ph.D.Subject version guarantorIng. Yvetta Pšenková, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year3Semestersummer
Study languageCzech
Year of introduction2011/2012Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesBachelor
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+3

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

2 projects

E-learning

Další požadavky na studenta

Other conditions are not determined.

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: 2011/2012 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit 85 (85) 85
        projekt Project 85  85
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2012/2013 (B6208) Economics and Management (6208R011) Economics and Law in Business P Czech Ostrava 3 Choice-compulsory study plan
2012/2013 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2012/2013 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2012/2013 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 3 Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6208R011) Economics and Law in Business P Czech Ostrava 3 Choice-compulsory study plan
2011/2012 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 3 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner