545-0401/04 – Accounting Systems I (US1)

Gurantor departmentDepartment of Economics and Control SystemsCredits6
Subject guarantorIng. Gabriela GleichováSubject version guarantorIng. Hana Růčková
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2009/2010Year of cancellation2014/2015
Intended for the facultiesHGFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
KAL14 Mgr. Olga Kalášková
RUC55 Ing. Hana Růčková
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Graded credit 2+3
Combined Graded credit 6+9

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

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) 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

Combined form (validity from: 2009/2010 Winter semester, validity until: 2014/2015 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Graded exercises evaluation Graded credit 100  51
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2014/2015 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2014/2015 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2013/2014 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2013/2014 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2012/2013 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2012/2013 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2011/2012 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2011/2012 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2010/2011 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2010/2011 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2009/2010 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2009/2010 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner