MU11182 Accounting Fundamentals

Mathematical Institute in Opava
Winter 2023
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 17:15–18:50 R1
  • Timetable of Seminar Groups:
MU11182/01: Thu 18:55–19:40 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
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. ISBN 978-80-88221-04-3. 2017. info
    recommended literature
  • P. Štohl. Maturitní okruhy z účetnictví 2018. Znojmo. ISBN 978-80-88221-13-5. 2018. info
    not specified
  • P. Štohl. Sbírka příkladů k učebnici Účetnictví 2017. Znojmo. ISBN 978-80-88221-07-4. 2017. 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.

ActivityDifficulty [h]
Cvičení13
Domácí příprava na výuku15
Přednáška26
Příprava na zápočet15
Příprava na zkoušku15
Summary84
The course is also listed under the following terms Winter 2009, Winter 2010, Winter 2011, Winter 2012, Winter 2013, Winter 2014, Winter 2015, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022.
  • Enrolment Statistics (recent)
  • Permalink: https://is.slu.cz/course/sumu/winter2023/MU11182