545-0277/05 – Book-keeping Systems (US)
| Gurantor department | Department of Economics and Control Systems | Credits | 5 |
| 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 | Bachelor |
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:
Recommended literature:
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) Podstata, význam, funkce účetnictví
2) Účetní doklady
3) Majetek podniku a zdroje financování majetku
4) Základy podvojného účetnictví
5) Účetní knihy
6) Účtování zásob
7) Účtování dlouhodobého majetku
8) Účtování o krátkodobém finančním majetku a krátkodobých bankovních úvěrech
9) Zúčtovací vztahy
10) Účtování na kapitálových účtech
11) Účtování nákladů, výnosů
12) Závěrkové a podrozvahové účty
13) Účetní závěrka
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction