545-0277/03 – Book-keeping Systems (US)

Gurantor department	Department of Economics and Control Systems	Credits	4
Subject guarantor	Ing. Petr Bora, Ph.D.	Subject version guarantor	doc. Dr.Ing. Jaromír Lazar
Study level	undergraduate or graduate	Requirement	Compulsory
Year	2	Semester	winter
		Study language	Czech
Year of introduction	1996/1997	Year of cancellation	2009/2010
Intended for the faculties	HGF	Intended for study types	Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
RUC55	Ing. Hana Růčková

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit and Examination	2+1
Part-time	Credit and Examination	6+3

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

Other requirements

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

Part-time form (validity from: 1960/1961 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (100)	51	3
Exercises evaluation	Credit	33 (33)	0	3
Other task type	Other task type	33	0	3
Examination	Examination	67 (67)	0	3
Written examination	Written examination	67	0	3

Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty
2008/2009	(N2102) Mineral Raw Materials	(2102T003) Commerce Engineering in Raw Materials Treatment Industry	(10) Commerce Engineering in Raw Materials Treatment Industry		P	Czech	Ostrava	2			Compulsory	study plan
2008/2009	(N2102) Mineral Raw Materials	(2102T003) Commerce Engineering in Raw Materials Treatment Industry	(10) Commerce Engineering in Raw Materials Treatment Industry		K	Czech	Ostrava	2			Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

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