DSUE Accounting I

Faculty of Economics and Administration
Autumn 2000
Extent and Intensity
0/0. Type of Completion: zk (examination).
Teacher(s)
Ing. Věra Minaříková (lecturer)
Guaranteed by
prof. Ing. Viktória Čejková, Ph.D.
Department of Finance – Faculty of Economics and Administration
Contact Person: Marie Moudrá
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Accounting I (DSUE, SDUT) Accounting focuses on achieving a true picture of assets and liabilities, costs and revenues and the economic result. The subject matter will be covered in a timeless fashion, if possible, and in order to understand the accounting system it will be arranged in the individual thematic units based on the character of classes of accounts with an indication of accounting operations. The basic problem areas: - Targets and structure of corporate accounting system and its relations to other company information systems. Accounting systems. Basic accounting principles. - Accounting representation of the situation and activities of a firm in the shape of a balance sheet (assets and sources of their financing), the profit and loss account (revenues, costs, economic result). - Forms and techniques of accounting, methodology of bookkeeping, controlling in accounting. - Basic procedures of accounting assets. Examination: written test and oral exam.
Language of instruction
Czech
Further Comments
The course can also be completed outside the examination period.
The course is taught annually.
The course is taught: in blocks.
The course is also listed under the following terms Autumn 1999.
  • Enrolment Statistics (recent)
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