MVV0348K Accountancy

Faculty of Law
Spring 2008
Extent and Intensity
1/2. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
Ing. Amálie Hejduková (lecturer), Ing. Dagmar Palatová (deputy)
Ing. Alena Kerlinová, Ph.D. (seminar tutor)
Ing. Dagmar Palatová (seminar tutor)
doc. Ing. Eva Tomášková, Ph.D. (seminar tutor)
Guaranteed by
Ing. Dagmar Palatová
Department of Financial Law and Economics – Faculty of Law
Contact Person: Eva Vinklárková
Timetable
Mon 25. 2. to Fri 23. 5. each odd Monday 11:10–12:40 034
  • Timetable of Seminar Groups:
MVV0348K/01: Mon 3. 3. to Fri 23. 5. Mon 8:00–9:30 214, A. Hejduková, D. Palatová
MVV0348K/02: Mon 3. 3. to Fri 23. 5. Mon 9:35–11:05 214, A. Hejduková, D. Palatová
MVV0348K/03: Mon 3. 3. to Fri 23. 5. Wed 16:40–18:10 214, A. Hejduková, D. Palatová
MVV0348K/04: Mon 3. 3. to Fri 23. 5. Wed 18:15–19:45 214, A. Hejduková, D. Palatová
MVV0348K/05: No timetable has been entered into IS. A. Hejduková, D. Palatová
Prerequisites (in Czech)
( MP301Zk Basics of Economics II || CM301Zk Basics of Economics II ) && ! MVV0348Zk Accountancy
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 100 student(s).
Current registration and enrolment status: enrolled: 0/100, only registered: 0/100, only registered with preference (fields directly associated with the programme): 0/100
fields of study / plans the course is directly associated with
  • Law (programme PrF, M-PPV)
Course objectives
The juridical regulation of the accountancy. Law 563/91 of digest, the chart of accounts and the principles of accounts for the entrepreneurs, the principles of accounts of single entry system, the binding of the accountancy and of the tax laws, the intra-plant standards. The assets and the resource of settlement records, the costs and the income records. The recognition of the economic result. The annual balancing and the final account. The check on the final account by the auditor, the duty to set up the final account.
Syllabus
  • The juridical regulation of the accountancy. The assets of the firms. The liabilities od the firms. The costs and the expenses. The legal and other accruals. The accountant balancing and the final account, the cash-flow report.
Assessment methods (in Czech)
Kolokvium lze získat průběžnou prací během semestru - domácí práce, průběžné testy. Kolokvium během zkouškového období bude formou písemného testu a ústní rozpravy. Veškeré informace a materiály budou zveřejňovány v interaktivní osnově v IS MU.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
General note: max. počet studentů ve cvičeních 25.
Information on course enrolment limitations: Společně ve 4. a 8. semestru; max. počet studentů ve cvičeních 25
The course is also listed under the following terms Spring 2007, Spring 2009, Spring 2010, Spring 2011.
  • Enrolment Statistics (Spring 2008, recent)
  • Permalink: https://is.muni.cz/course/law/spring2008/MVV0348K