545-0277/01 – Book-keeping Systems (US)

Gurantor departmentDepartment of Economics and Control SystemsCredits4
Subject guarantorIng. Petr Bora, Ph.D.Subject version guarantorIng. Hana Růčková
Study levelundergraduate or graduateRequirementCompulsory
Year5Semestersummer
Study languageCzech
Year of introduction1996/1997Year of cancellation2007/2008
Intended for the facultiesHGFIntended for study typesMaster
Instruction secured by
LoginNameTuitorTeacher giving lectures
RUC55 Ing. Hana Růčková
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 2+2
Combined Credit 20+0

Subject aims expressed by acquired skills and competences

The course focuses on the need for organization and management of corporate accounting subject gives a summary of essential information, tools, processes and practical knowledge, which must be taken into account in the design, respectively organization business accounts.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is to make students familiar with keeping tax records (earlier single entry bookkeeping) from the beginning of entrepreneurial activity to the preparation of tax return and the following calculation of entrepreneur's tax obligation. The aim of the subject is to inform the students with the possibilities of the leading of the accountancy in the more simple and fully scope. The students will solve the accounting operations incl. mutual connexions in the individual account classes. In the end of the teaching the students will be informed about the finally account.

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

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1) Daňová evidence (DE): osoby, které vedou DE, charakteristika DE, deník příjmů a výdajů, peněžní deník, zapisování příjmů a výdajů, průběžné položky, evidence majetku a závazků, kniha pohledávek a závazků 2) Základní pojmy účetnictví: zákon o účetnictví, české účetní standardy (ČÚS), účetní jednotky, účetní doklady, majetek podniku 3) Podvojné účetnictví: účtová osnova, souvztažnost a podvojnost, obratová předvaha 4) Účtování o dlouhodobém majetku: pořizování, odpisování, vyřazování 5) Účtování o zásobách: základní způsoby 6) Finanční účty: hotovosti a ceniny, bankovní účty, peníze na cestě, krátkodobý finanční majetek 7) Zúčtovací vztahy: mzdy, daně 8) Kapitálové účty a dlouhodobé závazky 9) Náklady, výnosy a hospodářský výsledek

Conditions for subject completion

Combined form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit 85  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2007/2008 (M2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Ostrava 5 Compulsory study plan
2006/2007 (M2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Ostrava 5 Compulsory study plan
2005/2006 (M2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Ostrava 5 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner