545-0402/04 – Accounting Systems II (US2)

Gurantor departmentDepartment of Economics and Control SystemsCredits6
Subject guarantorIng. Gabriela GleichováSubject version guarantorIng. Hana Růčková
Study levelundergraduate or graduateRequirementCompulsory
Year2Semestersummer
Study languageCzech
Year of introduction1998/1999Year 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 Credit and Examination 3+2
Part-time Credit and Examination 9+6

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

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 aren't requirement for student.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1) Definitions 2) The basic characteristics of tax records 3) Evidence of income and expenditure 4) Recording income and expenditure in a journal 5) Selected tax and non-tax expenses 6) Books of tax records 6) Tax on personal income 7) Development of tax returns 8) Accounting using accounting software

Conditions for subject completion

Part-time form (validity from: 1960/1961 Summer semester, validity until: 2011/2012 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)		Min. number of pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (100) 51 3
        Exercises evaluation Credit 33 (33) 0 3
                Project Project 33  0 3
        Examination Examination 67 (67) 0 3
                Written examination Written examination 33  0 3
                Oral Oral examination 34  0 3
Mandatory attendence participation:

Show history

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

Show history

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy 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
2008/2009 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2008/2009 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2007/2008 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2007/2008 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2012/2013 Summer
2011/2012 Summer
2010/2011 Summer
2009/2010 Summer