345-0312/04 – Principles of Accounting (ZÚ)

Gurantor departmentDepartment of Mechanical TechnologyCredits4
Subject guarantorIng. Libor Nečas, Ph.D.Subject version guarantorIng. Libor Nečas, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2002/2003Year of cancellation2013/2014
Intended for the facultiesFEIIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
NEC45 Ing. Libor Nečas, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Combined Credit and Examination 10+2

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

Další požadavky na studenta

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

Combined form (validity from: 1960/1961 Summer semester, validity until: 2012/2013 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 35 (35) 0
                Project Project 20  12
                Written exam Written test 10  5
                Other task type Other task type 5  1
        Examination Examination 65 (65) 0
                Written examination Written examination 35  0
                Oral Oral examination 30  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2013/2014 (B2649) Electrical Engineering (2602R014) Applied and Commercial Electronics K Czech Ostrava 3 Optional study plan
2012/2013 (B2649) Electrical Engineering (2602R014) Applied and Commercial Electronics K Czech Ostrava 3 Optional study plan
2011/2012 (B2649) Electrical Engineering (2602R014) Applied and Commercial Electronics K Czech Ostrava 3 Optional study plan
2010/2011 (B2649) Electrical Engineering (2602R014) Applied and Commercial Electronics K Czech Ostrava 3 Optional study plan
2009/2010 (B2645) Electrical Engineering, Communication and Computer Systems (2608R004) Commercial Electrical Engineering K Czech Ostrava 2 Compulsory study plan
2009/2010 (B2649) Electrical Engineering (2602R014) Applied and Commercial Electronics K Czech Ostrava 3 Optional study plan
2008/2009 (B2645) Electrical Engineering, Communication and Computer Systems (2608R004) Commercial Electrical Engineering K Czech Ostrava 2 Compulsory study plan
2008/2009 (B2649) Electrical Engineering K Czech Šumperk 3 Optional study plan
2008/2009 (B2649) Electrical Engineering (2602R014) Applied and Commercial Electronics K Czech Ostrava 3 Optional study plan
2007/2008 (B2645) Electrical Engineering, Communication and Computer Systems (2608R004) Commercial Electrical Engineering K Czech Ostrava 2 Compulsory study plan
2007/2008 (B2649) Electrical Engineering (2602R014) Applied and Commercial Electronics K Czech Ostrava 3 Optional study plan
2006/2007 (B2645) Electrical Engineering, Communication and Computer Systems (2608R004) Commercial Electrical Engineering K Czech Ostrava 2 Compulsory study plan
2005/2006 (B2645) Electrical Engineering, Communication and Computer Systems (2608R004) Commercial Electrical Engineering K Czech Ostrava 2 Compulsory study plan
2004/2005 (B2645) Electrical Engineering, Communication and Computer Systems (2608R004) Commercial Electrical Engineering K Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner