KVUCRI Accounting and Analyses I

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Hana Jurajdová, Ph.D. (lecturer)
Guaranteed by
doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Lenka Jílková
Timetable
Sun 5. 10. 8:30–11:50 P101, Sat 25. 10. 8:30–11:50 P101, Sun 23. 11. 8:30–11:50 P101
Prerequisites
No special prerequisites are demanded.
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
The course Accounting and Analyses I focuses on understanding the principles of double-entry bookkeeping. After finishing this course, students acquire basic knowledge in the sphere of financial accounting, ranging from specification of notions, basic accounting correlations, closing of accounts, up to the analysis of financial statements.
Syllabus
  • Topics for the oral part of the exam:
  • - Information system of an organization
  • - Standardization of accounting
  • - General characterization of accounting
  • - Basic elements of accounting
  • - Notions of financial accounting
  • - Long-term assets
  • - Inventories
  • - Financial accounts
  • - Clearing relations
  • - Capital accounts and long-term liabilities
  • - Costs and returns
  • - Closing of books and closing of accounts
  • - Financial analyses
Literature
  • RYNEŠ, Petr. Podvojné účetnictví a účetní závěrka : průvodce podvojným účetnictvím k 1.1.2008. 8. aktualiz. vyd. Olomouc: Anag, 2008, 878 s. ISBN 9788072634378. info
Assessment methods
The exam has two forms: written and oral.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
The course is taught annually.
The course is also listed under the following terms Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2005, Autumn 2006, Autumn 2007.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2008/KVUCRI