545-0402/03 – Accounting Systems II (US2)
| Gurantor department | Department of Economics and Control Systems | Credits | 5 |
| Subject guarantor | Ing. Gabriela Gleichová | Subject version guarantor | Ing. Hana Růčková |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 3 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 1998/1999 | Year of cancellation | 2005/2006 |
| Intended for the faculties | HGF | Intended for study types | Master |
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:
Recommended literature:
Additional study materials
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)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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
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