MVV0348K Accountancy

Faculty of Law
Spring 2010
Extent and Intensity
1/2. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
Ing. Amálie Hejduková (lecturer)
Ing. Alena Kerlinová, Ph.D. (seminar tutor)
Ing. Dagmar Palatová (seminar tutor)
doc. Ing. Eva Tomášková, Ph.D. (seminar tutor)
Guaranteed by
Ing. Amálie Hejduková
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková
Timetable
each even Thursday 8:00–9:30 030
  • Timetable of Seminar Groups:
MVV0348K/01: Mon 1. 3. to Fri 21. 5. Wed 18:15–19:45 209, D. Palatová, E. Tomášková
MVV0348K/02: No timetable has been entered into IS. D. Palatová, E. Tomášková
Prerequisites (in Czech)
( MP301Zk Basics of Economics II || CM301Zk Basics of Economics II ) && ! MVV0348Zk Accountancy
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25
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. At the end of this course, students should be able to understand of elementary account principles, understand of Law 531/91, analyze of accounting statements, state economic result and fill out accounting statements.
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.
Literature
  • KOVANICOVÁ, Dana. Abeceda účetních znalostí pro každého. 15. aktualiz. vyd. Praha: Bova Polygon, 2005, 418 s. +. ISBN 8072731181. info
  • SEDLÁČEK, Jaroslav. Účetnictví. Vyd. 2., přeprac. Brno: Masarykova univerzita, 2005, 232 s. ISBN 8021038098. info
  • KOVANICOVÁ, Dana. Jak porozumět světovým, evropským, českým účetním výkazům. Vyd. 1. Praha: Polygon, 2004, iii, 284. ISBN 8072730959. info
  • SEDLÁČEK, Jaroslav. Účetní data v rukou manažera (The accounting dates in the hand of manager). 2. doplněné vydání. Praha: Computer Press, 2001, 220 pp. business books. ISBN 80-7226-562-8. info
Teaching methods
Lectures and practical seminars focused on application of knowledge from the lectures.
Assessment methods
Students have to work up homework, have to pass written 3 tests (at least 60 % to pass) during semester and pass overall exam.
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 2008, Spring 2009, Spring 2011.
  • Enrolment Statistics (Spring 2010, recent)
  • Permalink: https://is.muni.cz/course/law/spring2010/MVV0348K