C_KFFUI_T Accounting I

Faculty of Economics and Administration
Spring 2007
Extent and Intensity
4/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Petr Valouch, Ph.D. (lecturer)
Guaranteed by
doc. Ing. Jaroslav Sedláček, CSc.
Department of Finance – Faculty of Economics and Administration
Contact Person: Ing. Jan Slezák
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 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.
Syllabus
  • Balance-sheet, Profit and loss statement, Basic accounting procedures, Chacking tools.
Literature
  • Sedláček, J. Účetnictví I., DSO, ESF MU 2005
Assessment methods (in Czech)
Výuka: Bloková Zkouška: Písemná a ústní
Language of instruction
Czech
Further comments (probably available only in Czech)
Information on completion of the course: do 15.12.2007
The course can also be completed outside the examination period.
The course is taught annually.
The course is taught: in blocks.
Note related to how often the course is taught: 6 hodin.
Information on the extent and intensity of the course: 6 hodin.
The course is also listed under the following terms Autumn 2005, Autumn 2006, Autumn 2007.
  • Enrolment Statistics (Spring 2007, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2007/C_KFFUI_T