545-0277/04 – Book-keeping Systems (US)

Gurantor departmentDepartment of Economics and Control SystemsCredits5
Subject guarantorIng. Petr Bora, Ph.D.Subject version guarantorIng. Hana Růčková
Study levelundergraduate or graduateRequirementChoice-compulsory
Year3Semesterwinter
Study languageCzech
Year of introduction1996/1997Year of cancellation2016/2017
Intended for the facultiesHGFIntended for study typesBachelor, Follow-up Master
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 and Examination 2+2
Combined Credit and Examination 12+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

Regular feedback on the progress of knowledge during the current term is provided by seminar works, semester projects, and knowledge checks.

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) The nature, significance, accounting functions 2) Accounting documents 3) the company's assets and sources of funding asset 4) Introduction of double-entry bookkeeping 5) Account books 6) Accounting for stock 7) Accounting for fixed assets 8) Accounting for short-term financial assets and short-term bank loans 9) Debtors 10) Recognition of the capital accounts 11) Expense, income 12) Closing and off-balance sheet accounts 13) Financial Statements

Conditions for subject completion

Combined form (validity from: 1960/1961 Summer semester, validity until: 2011/2012 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (145) 51
        Examination Examination 100  0
        Exercises evaluation Credit 45  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2016/2017 (B2102) Mineral Raw Materials (6209R013) Information and System Management P Czech Ostrava 3 Choice-compulsory study plan
2016/2017 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Ostrava 3 Choice-compulsory study plan
2016/2017 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Most 3 Choice-compulsory study plan
2015/2016 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Most 3 Choice-compulsory study plan
2015/2016 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Ostrava 3 Choice-compulsory study plan
2015/2016 (B2102) Mineral Raw Materials (6209R013) Information and System Management P Czech Ostrava 3 Choice-compulsory study plan
2014/2015 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Ostrava 3 Choice-compulsory study plan
2014/2015 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Most 3 Choice-compulsory study plan
2014/2015 (B2102) Mineral Raw Materials (6209R013) Information and System Management P Czech Ostrava 3 Choice-compulsory study plan
2013/2014 (B2102) Mineral Raw Materials (6209R013) Information and System Management P Czech Ostrava 3 Choice-compulsory study plan
2013/2014 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Ostrava 3 Choice-compulsory study plan
2013/2014 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Most 3 Choice-compulsory study plan
2012/2013 (B2102) Mineral Raw Materials (6209R013) Information and System Management P Czech Ostrava 3 Choice-compulsory study plan
2012/2013 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Ostrava 3 Choice-compulsory study plan
2012/2013 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Most 3 Choice-compulsory study plan
2011/2012 (B2102) Mineral Raw Materials (6209R013) Information and System Management P Czech Ostrava 3 Choice-compulsory study plan
2011/2012 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 1 Compulsory study plan
2011/2012 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Most 1 Compulsory study plan
2011/2012 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Ostrava 3 Choice-compulsory study plan
2011/2012 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Most 3 Choice-compulsory study plan
2010/2011 (B2102) Mineral Raw Materials (6209R013) Information and System Management P Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Most 3 Choice-compulsory study plan
2010/2011 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Most 1 Compulsory study plan
2010/2011 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 1 Compulsory study plan
2009/2010 (B2102) Mineral Raw Materials (6209R013) Information and System Management P Czech Ostrava 3 Choice-compulsory study plan
2009/2010 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Ostrava 3 Choice-compulsory study plan
2009/2010 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Most 3 Choice-compulsory study plan
2009/2010 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry (10) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 1 Compulsory study plan
2009/2010 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 1 Compulsory study plan
2009/2010 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry (10) Commerce Engineering in Raw Materials Treatment Industry K Czech Ostrava 1 Compulsory study plan
2009/2010 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Ostrava 1 Compulsory study plan
2008/2009 (B2102) Mineral Raw Materials (6209R013) Information and System Management P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B2102) Mineral Raw Materials (6209R013) Information and System Management K Czech Most 3 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner