545-0402/01 – Accounting Systems II (US2)

Gurantor departmentDepartment of Economics and Control SystemsCredits4
Subject guarantorIng. Gabriela GleichováSubject version guarantorIng. Hana Růčková
Study levelundergraduate or graduateRequirementCompulsory
Year3Semestersummer
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 and Examination 2+2

Subject aims expressed by acquired skills and competences

To acquaint students with options for simplified accounting and full. Students solve financial transactions, including the interrelationship of various account classes. Students become familiar with the design of financial statements.

Teaching methods

Lectures
Tutorials

Summary

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

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1)Vymezení základních pojmů 2)Základní charakteristika daňové evidence 3)Evidence příjmů a výdajů 4)Zapisování příjmů a výdajů do deníku 5)Vybrané daňové a nedaňové výdaje 6)Knihy daňové evidence 6)Daň z příjmu fyzických osob 7)Sestavení daňového přiznání 8)Zpracování účetnictví pomocí účetního programu

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 33 (33) 0
                Written exam Written test 33  0
        Examination Examination 67 (67) 0
                Written examination Written examination 33  0
                Oral Oral examination 34  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
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 P 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 P 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 P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner