|
Lecturer(s)
|
-
Bebčáková Iveta, Mgr. Ph.D.
-
Kubaláková Libuše, Ing.
|
|
Course content
|
1. The concept and importance of accounting. Accountancy documents, company property, sources of financing. 2. Double-entry accounting. Balance, accounts, duality. 3. Technique and organization of accounting. Account classification. Systematic and time bookkeeping. Accounting entry verification, corrections of accounting records. Books of accounts and their forms. 4. Stock accounting 1 5. Stock accounting 2 6. Investment property 1 7. Investment property 2 8. Short-term financial assets and short-term credits. 9. Debtors and creditors 1. 10. Debtors and creditors 2. 11. Capital accounts. 12. Cost and revenue accounting. 13. Giving the credit.
|
|
Learning activities and teaching methods
|
Lecture
- Attendace
- 52 hours per semester
- Preparation for the Course Credit
- 40 hours per semester
- Homework for Teaching
- 30 hours per semester
|
|
Learning outcomes
|
Gain fundamental knowledge of accounting.
Knowledge Gain fundamental knowledge of accounting.
|
|
Prerequisites
|
Knowledge of fundamental notions of economy.
KMA/PEM2
|
|
Assessment methods and criteria
|
Written exam
Working out all assigned tasks.
|
|
Recommended literature
|
-
(2008). Zákon o účetnictví - Účetnictví podnikatelů. Audit. ÚZ č.647. Sagit.
-
Horwath Notia Audit. (2007). Podvojné účetnictví. Grada, Praha.
-
Janoušková-Blechová. (2007). Podvojné účetnictví v příkladech. Grada.
-
P. Štohl. (2006). Učebnice účetnictví I, II, III. Znojmo.
-
Rubáková. (2007). Účetnictví pro úplné začátečníky. Grada.
|