MKF_USPC Computerised Accounting Systems

Faculty of Economics and Administration
Spring 2017
Extent and Intensity
0/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Zuzana Křížová, Ph.D. (seminar tutor)
Guaranteed by
Ing. Zuzana Křížová, Ph.D.
Department of Finance – Faculty of Economics and Administration
Contact Person: Iva Havlíčková
Supplier department: Department of Finance – Faculty of Economics and Administration
Timetable
Sat 11. 3. 16:20–19:35 VT105, Sat 22. 4. 12:50–16:15 VT105, Sat 20. 5. 8:30–11:50 VT105
Course Enrolment Limitations
The course is offered to students of any study field.
The capacity limit for the course is 24 student(s).
Current registration and enrolment status: enrolled: 0/24, only registered: 0/24, only registered with preference (fields directly associated with the programme): 0/24
Course objectives
The purpose of the course is to extend student knowledge and skills in the field of accounting transactions using information technologies.
At the end of this course students should be :
- be acquainted with documentation technics and methods og bookkeeping,
- make decision about the selection of appropriate accounting software.
- able to work with standard accounting information systems.
Syllabus
  • 1. Computer-based accounting system. Software for accounting transactions.
  • 2. Stucture of accountig software and methods of data processing accounting on PC.
  • 3. Software „X“ (3. - 8. week).
  • 4. Computer-based Payroll system. -
  • 5. The fixed asset system. Financial leasing.,
  • 6. The sales return procedures, accounts receivable,
  • 8. The balance of accounts, finacial statements.
  • 9. + 10. week Software „Y“.
  • 11. and 12. week Processing of seminar project.
  • 13. Presentation of the projects.
Literature
    required literature
  • SODOMKA, P. a H. KLČOVÁ. Informační systémy v podnikové praxi. Brno: Computer Press, 2015. 504 s.
  • MEJZLÍK, Ladislav. Účetní informační systémy : využití informačních a komunikačních technologií v účetnictví. Vyd. 1. Praha: Oeconomica, 2006, 173 s. ISBN 8024511363. info
    recommended literature
  • KŘÍŽOVÁ, Zuzana. Účetní systémy na PC. 1st ed. Brno: Masarykova univerzita v Brně, 2005, 102 pp. ISBN 80-210-3904-3. info
  • BAGRANOFF, Nancy A., Mark G. SIMKIN and Carolyn Strand NORMAN. Core concepts of accounting information systems. 10th ed. New York: Wiley, 2008, xiii, 513. ISBN 9780470045596. info
  • ROMNEY, Marshall B. and Paul John STEINBART. Accounting information systems. 11th ed. Upper Saddle River, N.J.: Pearson Prentice Hall, 2009, 831 s. ISBN 9780135009376. info
Teaching methods
lectures and seminars learning on PC clasroom
Assessment methods
Written test, presentation of project. Oral examination. A 92 – 100 % D 68 – 75 % B 84 – 91 % E 60 – 67% C 76– 83 % F less then 60%


This course is completed with an oral exam. The final assessment consists of:
- a result of the second written test,
- a result of the assessment of the seminar work,
- an assessement of an oral part comprising of two answers.
Grading scheme:
A 92 – 100 % D 68 – 75 % B 84 – 91 % E 60 – 67% C 76– 83 % F méně než 60 %

Submission of a semester paper referred to as a POT. Written test. Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Credit evaluation note: k = 1.
Listed among pre-requisites of other courses
The course is also listed under the following terms Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2018, Spring 2019, Spring 2020, Spring 2021.
  • Enrolment Statistics (Spring 2017, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2017/MKF_USPC