MU:MU11182 Accounting Fundamentals - Course Information

MU11182 Accounting Fundamentals

Extent and Intensity

2/1/0. 3 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Jana Kotullová (lecturer)

Guaranteed by

Ing. Katarína Petrlová, Ph.D.
Mathematical Institute in Opava
Contact Person: Ing. Katarína Petrlová, Ph.D.

Timetable

Thu 16:25–18:00 R1

• Timetable of Seminar Groups:

MU11182/01: Thu 18:05–18:50 R1, J. Kotullová

Prerequisites (in Czech)

TYP_STUDIA(B)

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.

fields of study / plans the course is directly associated with

• Mathematical Methods in Economics (programme MU, B1101)
• Mathematical Methods in Economics (programme MU, Bc-M)

Course objectives

The aim of this course is to gain theoretical knowledge and practical skills of accounting, that could be used in professional and personal life of student. The Accounting will develop in students the ability to use numerical values for evaluations and making decisions and also habit to check his own work results.

Syllabus

• 1. Principle, meaning and function of accounting
  2. Accounting records (evidences, documents), accounting entries, accounting books
  3. Assets of the company and sources of funding
  4. Basic of accounting, balance sheet accounts and outturn accounts
  5. Basics of accounting on synthetic accounts
  6. The VAT and its charging
  7. Close of the accounts and closure audits
  
  

Literature

required literature
• P. Štohl. Učebnice Účetnictví 2017. Znojmo, 2017. ISBN 978-80-88221-04-3. info

recommended literature
• P. Štohl. Maturitní okruhy z účetnictví 2018. Znojmo, 2018. ISBN 978-80-88221-13-5. info

not specified
• P. Štohl. Sbírka příkladů k učebnici Účetnictví 2017. Znojmo, 2017. ISBN 978-80-88221-07-4. info

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course can also be completed outside the examination period.

Teacher's information

Requirements for obtaining a credit:
1) to pass a final test,
2) to attend more than 50% of lectures and more than 75% of seminary lessons. Exception is only for high school graduates, who have submitted their high school diploma and proved successful passing of the exam in Accounting or practical exam, which includes accounting.
To successfully pass of the exam is required to charge a continuous accounting task, including the preparation of accounting statement.

Activity	Difficulty [h]
Cvičení	13
Domácí příprava na výuku	15
Přednáška	26
Příprava na zápočet	15
Příprava na zkoušku	15
Summary	84

• Enrolment Statistics (recent)
  
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