Course detail

Accounting on Pc

FP-UupcKAcad. year: 2019/2020

In the course Accounting on a PC, which follows on from the courses Accounting and Financial Accounting, students are acquainted with accounting methods of processing information and imaging business operations in the outputs from accountancy, i.e. in individual parts of financial statements also with more detailed information on the technique of accounting routine and specific accounting cases.
In the course Accounting on a PC this knowledge will be supplemented and developed by work with accounting documents and accounting in accounting software.

Language of instruction

Czech

Number of ECTS credits

3

Mode of study

Not applicable.

Learning outcomes of the course unit

Knowledge: Students gain knowledge of all operations carried out in the Pohoda software. In more detail those specifics that concern the setting up of an accounting entity and activities linked to employees.
Skills: Students are able to work with the Pohoda economic SW in all the normally used menus. In the practical part they gain skills in accounting specific accounting documents connected to the creation of the accounting unit and with employees.
Abilities: On the basis of the knowledge and skills gained the student can work on individual menus of accounting SW. They can work independently on specific operations linked to the setting up of accounting units and operations that concern employees.

Prerequisites

Standard completion of the courses Accounting and Financial Accounting.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

The teaching will take place in the form of seminars. The seminars take place with computer support. The seminars are divided into two methodological units. The first part will involve instruction for the Pohoda accounting SW. The second part is made up of independent work by students with accounting documents and their processing in the programme including the submission of the related outputs.

Assesment methods and criteria linked to learning outcomes

The progressive submission of tasks from practical examples assigned with the help of accounting documents. It is necessary to gain a minimum of 50 points from a maximum of 100 points from the subtasks.

Course curriculum

The course Accounting on a PC follows on from the courses Accounting and Financial Accounting. Knowledge from these courses is supplemented in the course Accounting on a PC and the technique of working on accounting documents and accounting in accounting SW is developed.
Seminars 1 to 6 involve instruction for Pohoda SW including printing the relevant reports.
1. the Pohoda SW environment, basic control, the content of individual menus.
2. work at the beginning of the accounting year, individual menu: invoicing
3. receipts, bank documents
4. internal documents, assets
5. salaries, business trips
6. work at the end of the accounting year
Seminars 7 to 13 involve independent work by the students on examples set with the aid of accounting documents (with a focus on accounting at the beginning of the accounting year and on accounting for employees).

Work placements

Not applicable.

Aims

The objective of the course Accounting on a PC is to gain knowledge and practical skills in accounting for all standard operations of a trading company in accounting SW and easier adaptation to other SW. The practical part is focussed especially on accounting at the start of the accounting year and accounting for staff.

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

The active participation of students in the seminars will be monitored. Non-participation in a seminar can be made up for in accordance with the instructions of the teacher.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů.
Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví.
České účetní standardy pro účetní jednotky č. 001 až 024, které účtují podle vyhlášky č. 500/2002 Sb., ve znění pozdějších předpisů.
Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů.

Recommended reading

Ekonomický systém Pohoda: Příručka uživatele [online]. 2015. Jihlava: Stormware s.r.o., 2015, http://www.stormware.cz/prirucka-pohoda-online/ [cit. 2015-11-12]. Dostupné z: http://www.stormware.cz/prirucka-uctujeme-online/.
Ekonomický systém Pohoda: Účtujeme v pohodě [online]. 2015. Jihlava: Stormware s.r.o. [cit. 2015-11-12]. Dostupné z: http://www.stormware.cz/prirucka-uctujeme-online/.
Ryneš, P. Podvojné účetnictví a účetní závěrka. 15. vyd. Olomouc: ANAG, 2015. ISBN 978-80-7263-924-3.

Classification of course in study plans

  • Programme BAK-KS Bachelor's

    branch BAK-UAD-KS , 3. year of study, winter semester, compulsory

Type of course unit

 

Guided consultation in combined form of studies

12 hours, optionally

Teacher / Lecturer