Course detail

Accounting Informatics

FP-UIAcad. year: 2013/2014

Students will process two tasks (on computer):
- calculate the depreciation scheme of long-term tangible and intangible assets based on company materials,
- calculate the rectifying items (both accounting and taxable) of company accounts receivable based on company materials
- calculate from specified characteristics of employees calculated net wage, social and health insurance of employees and employers in the mode specified by the teacher

Language of instruction

Czech

Number of ECTS credits

4

Mode of study

Not applicable.

Guarantor

doc. Ing. Anna Fedorová, CSc.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students will demonstrate knowledge of calculation of the rectifying items of accounts receivable and knowledge of depreciation of long-term tangible and intangible assets.

Prerequisites

 Knowledge of basic accounting terminology .
 Knowledge of database systems.
 Ability to find necessary information on the INTERNET.

Co-requisites

Not applied.

Planned learning activities and teaching methods

Teaching is a form of exercise in which accentuates the individual work of students.
An important part of teaching is to present results of their own work and critical discussion.

Assesment methods and criteria linked to learning outcomes

The course is concluded by a graded course-unit credit. The graded course-unit credit is conditional on elaboration and presentation of assigned tasks evaluated by E grade as minimum. The final classification will reflect results of individual assignments.

Course curriculum

Students will process two tasks (on computer):
calculate the depreciation scheme of long-term tangible and intangible assets based on company materials,
calculate the rectifying items (both accounting and taxable) of company accounts receivable based on company materials
calculate from specified characteristics of employees calculated net wage, social and health insurance of employees and employers in the mode specified by the teacher

Work placements

Not applicable.

Aims

Students will gain knowledge of how to process company financial statements as a basis for company management

Specification of controlled education, way of implementation and compensation for absences

The tasks will be assigned in stages during the semester and students will deliver and present them by the deadline set at the beginning of the semester. In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate, generally elaboration of partial written exercises.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Kovanicová,D.: Jak porozumět světovým, evropským. českým účetním výkazům. Praha, BOVA POLYGON 2006. ISBN 80-7273-095-9. (CS)
Vyhláška č.500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví. (CS)
České účetní standardy pro podnikatele. (CS)
zákon č.593/1992Sb., o rezervách pro zjištění základu daně z příjmů (CS)

Recommended reading

Kovanicová,D.: Finanční účetnictví – světový koncept. 5.vyd. BOVA POLYGON, 2005. ISBN 80-7273-129-7. (CS)

Classification of course in study plans

  • Programme BAK-MIn Bachelor's

    branch BAK-MIn , 2. year of study, winter semester, compulsory

Type of course unit

 

Computer-assisted exercise

26 hours, optionally

Teacher / Lecturer

Ing. Zuzana Křížová, Ph.D.

Syllabus

1) Long-term tangible and intangible assets and the depreciation, calculation of depreciation scheme and its presentation.
2) Accounts receivable after the maturity date, rectifying items of accounts receivable and their creation, the calculation of rectifying items (both accounting and taxable) of company accounts receivable, presentation.