MVV0348K Accountancy

Faculty of Law
Spring 2009
Extent and Intensity
1/2. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
Ing. Amálie Hejduková (lecturer), Ing. Dagmar Palatová (deputy)
Ing. Alena Kerlinová, Ph.D. (seminar tutor)
Ing. Dagmar Palatová (seminar tutor)
doc. Ing. Eva Tomášková, Ph.D. (seminar tutor)
Guaranteed by
Ing. Dagmar Palatová
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková
Timetable
Mon 23. 2. to Fri 22. 5. each odd Thursday 8:00–9:30 030
  • Timetable of Seminar Groups:
MVV0348K/01: Mon 2. 3. to Fri 22. 5. Mon 8:00–9:30 214, A. Hejduková, D. Palatová, E. Tomášková
MVV0348K/02: Mon 2. 3. to Fri 22. 5. Mon 9:35–11:05 214, D. Palatová, E. Tomášková
MVV0348K/03: Mon 2. 3. to Fri 22. 5. Wed 16:40–18:10 214, A. Hejduková, D. Palatová, E. Tomášková
MVV0348K/04: Mon 2. 3. to Fri 22. 5. Wed 18:15–19:45 214, A. Hejduková, D. Palatová, E. Tomášková
MVV0348K/05: No timetable has been entered into IS.
Prerequisites (in Czech)
( MP301Zk National Economy || 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 100 student(s).
Current registration and enrolment status: enrolled: 0/100, only registered: 0/100
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.
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
Assessment methods
lectures ,3 written tests
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 2010, Spring 2011.
  • Enrolment Statistics (Spring 2009, recent)
  • Permalink: https://is.muni.cz/course/law/spring2009/MVV0348K