545-0401/01 – Accounting Systems I (US1)

Gurantor departmentDepartment of Economics and Control SystemsCredits5
Subject guarantorIng. Gabriela GleichováSubject version guarantorIng. Hana Růčková
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction1998/1999Year of cancellation2005/2006
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 3+2
Part-time Credit 16+0

Subject aims expressed by acquired skills and competences

Teach students with leadership accounts for simplified and full. Students addressing the accounting transactions, including the interrelationship of the various account classes. The preparation of financial statements.

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

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) Podstata, význam, funkce účetnictví 2) Účetní doklady 3) Majetek podniku a zdroje financování majetku 4) Základy podvojného účetnictví 5) Účetní technika 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) Účetní uzávěrka 13) Účetní závěrka

Conditions for subject completion

Part-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation Credit 85 (85) 0 3
        Written exam Written test 85  0 3
Mandatory attendence participation:

Show history

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

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2005/2006 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry K Czech Ostrava 3 Compulsory study plan
2005/2006 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry K Czech Most 3 Compulsory study plan
2005/2006 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry P Czech Ostrava 3 Compulsory study plan
2004/2005 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry K Czech Ostrava 3 Compulsory study plan
2004/2005 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry P Czech Ostrava 3 Compulsory study plan
2003/2004 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry K Czech Ostrava 3 Compulsory study plan
2003/2004 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry P Czech Ostrava 3 Compulsory study plan
2002/2003 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry K Czech Ostrava 3 Compulsory study plan
2002/2003 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry P Czech Ostrava 3 Compulsory study plan
2001/2002 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry K Czech Ostrava 3 Compulsory study plan
2001/2002 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry P Czech Ostrava 3 Compulsory study plan
2000/2001 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry K Czech Ostrava 3 Compulsory study plan
2000/2001 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

Předmět neobsahuje žádné hodnocení.