KVUCRI Accounting and Analyses I

Faculty of Economics and Administration
Autumn 2004
Extent and Intensity
0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Hana Jurajdová, Ph.D. (lecturer)
doc. Ing. Jaroslav Rektořík, CSc. (alternate examiner)
Guaranteed by
doc. JUDr. Ivan Malý, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Fuksová
Timetable
Sat 2. 10. 16:20–19:30 P101, Fri 5. 11. 12:50–17:55 P101, Sat 6. 11. 13:45–18:45 P101
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 and Analyses I and II (DSUC, SDUR) Finishing this course the students acquire knowledge of accounting, statistics and analyses, which enable them to understand the following: differences between the charts of accounts and accounting procedures of organisations of the non-profit sector and entrepreneurs, accounting in budgetary organisations (characteristic of the budget structure of incomes and expenses, financial relations within local budgets and centrally controlled organisations, economic activity, specifics of small communities), accounting in allowance organisations (characterisation, specific features), accounting in public utilities (characterisation, specific features), accounting in other non-profit organisations (citizen associations, political parties, foundations, churches etc.). For each of the listed types of organisation also the area of statistics, economic analyses and taxes is taught. Examination: written and oral.
Syllabus
  • Okruhy k ústní části zkoušky: - Informační soustava organizace - Standardizace účetnictví - Obecná charakteristika účetnictví - Základní prvky účetnictví - Pojmy finančního účetnictví - Dlouhodobý majetek - Zásoby - Finanční účty - Zúčtovací vztahy - Kapitálové účty a dlouhodobé závazky - Náklady a výnosy - Účetní uzávěrka a závěrka - Finanční analýza - Jednoduché účetnictví
Literature
  • Blechová, B., Janoušková, J.: Podvojné účetnictví v příkladech 2003. Grada
Assessment methods (in Czech)
Zkouška se skládá ze dvou částí: a) písemná - zpracování souvislého příkladu b) ústní - v průběhu výuky jsou zadány a zároveň probírány jednotlivé okruhy k této části zkoušky
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.
Information on the extent and intensity of the course: 16 hodin.
The course is also listed under the following terms Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2005, Autumn 2006, Autumn 2007, Autumn 2008.
  • Enrolment Statistics (Autumn 2004, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2004/KVUCRI