545-0081/01 – Acounting I (UCTI)

Gurantor departmentDepartment of Economics and Control SystemsCredits6
Subject guarantordoc. Ing. Michal Vaněk, Ph.D.Subject version guarantordoc. Ing. Michal Vaněk, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2015/2016Year of cancellation2018/2019
Intended for the facultiesHGFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
KUT064 Ing. Josef Kutáč, Ph.D.
TRZ0010 Bc. Kateřina Trzopová
VAN74 doc. Ing. Michal Vaněk, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Graded credit 2+3
Combined Graded credit 6+9

Subject aims expressed by acquired skills and competences

the student demonstrates knowledge of the area of the legislatition the basic concepts of English the bookkeeping in the simplified and the full range the student is able to orient oneself in the basic accounting rules orient oneself in the individual accounts charge the simple accounting transactions the student is able to deal with the simple accounting operations in the indivual account classes apply the basic accounting principles

Teaching methods

Lectures
Tutorials

Summary

The aim of the subjekt is to present students to basic principle in accounting, basic norms as are the Czech accounting standards, law about accounting incl.related prescriptions. The students are teaching to orient on the individual accounting classes incl. entering into account of basic accounting operations occuring in these account classes.

Compulsory literature:

SAMUELSON, Paul, A.; NORDHAUS, William, D. Economics. 18th ed. Mc Graw Hill Higher Education, 2005. 776 pp. ISBN 0-07-287205-5.

Recommended literature:

PIPER, Mike. Accounting made simple : accounting explained in 100 pages or less. Simple - Subjects, : Chicago 2010, 100s. ISBN 978-0-9814542-2-1.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

There are no additional requirements for students.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Historical development of accountancy 2. Introduction to accountancy 3. Account documents, account records 4. Balance sheet, basic changes of balance items 5. Methodical elements of accountancy, accounting on the balance and result accounts 6. Costs and revenues of accounting unit 7. Determinated accounting draft, accounting schedule 8. Appreciating of the property 9. Basic accounting of VAT and lfix assets 10. Basic accounting of inventories 11. Basic accounting of short- term financial assets and short-term financial credits 12. Basic accounting of receivables and liabilities 13. Basic accounting on capital accounts 14. Final accounts

Conditions for subject completion

Full-time form (validity from: 2015/2016 Winter semester, validity until: 2018/2019 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Graded credit Graded credit 100  51
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2018/2019 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2018/2019 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2018/2019 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2017/2018 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2017/2018 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2017/2018 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2016/2017 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2016/2017 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2016/2017 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2015/2016 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2015/2016 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2015/2016 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner