Accounting

Subject guarantor:

Zuzana HERČÍKOVÁ

Name of lecturer(s):

Zuzana HERČÍKOVÁ

Learning outcomes of the course unit:

The aim is to introduce students to the basics of double-ledger bookkeeping. Basic knowledge of the function of bookkeeping and corporate reporting.

Mode of study:

Attendance at lectures, exam, completion of accounting cases.

Prerequisites and co-requisites:

General overview.

Recommended optional programme components:

Course contents:

- aim of accounting

- accounts, opening accounts, accounting books, accounting proposals and accounting charts

- balance sheet, income

- accounting on balance and income sheets

- final accounting

- practical examples.

Recommended or required reading:

Accounting Regulations. All publications about double-ledger accounting.

Planned learning activities and teaching methods:

Assessment methods and criteria:

Attendance at lectures, exam, completion of accounting cases.

Course web page:

Note:

Schedule for winter semester 2012/2013:

The schedule has not yet been prepared

Schedule for summer semester 2012/2013:

The schedule has not yet been prepared

The subject is a part of the following study plans:

• Produkce - bakalář (qualification subject)