345-0312/01 – Principles of Accounting (ZÚ)
| Gurantor department | Department of Mechanical Technology | Credits | 3 |
| Subject guarantor | Ing. Libor Nečas, Ph.D. | Subject version guarantor | Ing. Libor Nečas, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Choice-compulsory |
| Year | 3 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2002/2003 | Year of cancellation | 2012/2013 |
| Intended for the faculties | FS | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
The goal of subject is to gain orientation in the field and understand the links to related subject matter of follow-up articles. The student demonstrates the degree of fulfillment of the objectives in the final test and fulfillment of tasks for completion of the course.
Teaching methods
Lectures
Individual consultations
Tutorials
Project work
Other activities
Summary
Předmět poskytne orientaci ve vazbách finančního, nákladového a manažerského
účetnictví. Dále je zaměřen na funkce a principy účetnictví finančního, zejména
prvky účetních metodik, účetní výkazy s jejich vzájemnými vazbami a daňový
systém. Absolventi získají takovou orientaci v oblasti finančního účetnictví,
jež je nezbytná pro výkon vyšších a středních řídících funkcí technických oborů.
Compulsory literature:
[1] BURTON, M., LOMBRA, R. – The financial system and the economy. Mason: Thomson South-Western, 695 s.
[2] DRANSFIELD, R. – Business economics. London: Routledge, 2014, 486 s.
Recommended literature:
DRANSFIELD, R. – Business economics. London: Routledge, 2014, 486 s.
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
A student must demonstrate at least 80% attendance at training hours.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
Lecture:
1. Introduction to the subject
2. Basic function and meaning book - keeping.
3. Costs, yields, gain and waste.
4. Elements accounting methodists.
5. Evaluation of property.
6. Circulation possession.
7. Tax system and book - keeping.
8. Harmonisation book - keeping.
9. Draft new book - keeping and accounting department system.
10. Common and basic characteristic accounting class
11. Common and basic characteristic accounting class
12. Common and basic characteristic accounting class
13. Closing of book
14. Organization of accountancy.
15. Analysis accounting return
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction