545-0401/04 – Accounting Systems I (US1)
Gurantor department | Department of Economics and Control Systems | Credits | 6 |
Subject guarantor | Ing. Gabriela Gleichová | Subject version guarantor | Ing. Hana Růčková |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 2 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2009/2010 | Year of cancellation | 2014/2015 |
Intended for the faculties | HGF | Intended for study types | Bachelor |
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:
Recommended literature:
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
Other requirements
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) Accounting Technology
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) Accounts
13) Financial Statements
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction