KFUCI Accounting I

Faculty of Economics and Administration
Spring 2004
Extent and Intensity
0/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Radim Linka (lecturer)
Guaranteed by
doc. Ing. Jaroslav Sedláček, CSc.
Department of Finance – Faculty of Economics and Administration
Contact Person: Marie Moudrá
Timetable
Sat 6. 3. 8:30–11:50 P201
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Accounting I (DSUE, SDUT) Accounting focuses on achieving a true picture of assets and liabilities, costs and revenues and the economic result. The subject matter will be covered in a timeless fashion, if possible, and in order to understand the accounting system it will be arranged in the individual thematic units based on the character of classes of accounts with an indication of accounting operations. The basic problem areas: - Targets and structure of corporate accounting system and its relations to other company information systems. Accounting systems. Basic accounting principles. - Accounting representation of the situation and activities of a firm in the shape of a balance sheet (assets and sources of their financing), the profit and loss account (revenues, costs, economic result). - Forms and techniques of accounting, methodology of bookkeeping, controlling in accounting. - Basic procedures of accounting assets. Examination: written test and oral exam.
Literature
  • KOVANICOVÁ, Dana. Finanční účetnictví v kontextu světového vývoje. Vyd. 2., aktualiz. Praha: Polygon, 1999, viii, 428. ISBN 80-85967-98-7. info
  • SEDLÁČEK, Jaroslav [ESF MU]. Finanční účetnictví. 3, (Transformace a konsolidace podniků). 1. vyd. Brno: Masarykova univerzita, 1999, 132 s. ISBN 80-210-2044-X. info
  • MUNZAR, Vladimír, Hana BŘEZINOVÁ and Ludmila MUZIKÁŘOVÁ. Základy podvojného účetnictví. 2. díl, Finanční účetnictví podnikatelů. Vyd. 1. Praha: Bilance, 1999, 222 s. ISBN 80-86371-00-X. info
  • SEDLÁČEK, Jaroslav. Finanční účetnictví. 2. přepracované vyd. Brno: Masarykova univerzita, 1998, 139 s. ISBN 8021018372. info
  • SEDLÁČEK, Jaroslav. Finanční účetnictví firmy : (základy podvojného účetnictví). 1. vyd. Brno: Masarykova univerzita, 1997, 239 s. ISBN 8021016515. info
  • KOVANICOVÁ, Dana. Finanční účetnictví v kontextu současného vývoje. 1. vyd. Praha: Polygon, 1997, viii, 411. ISBN 80-85967-51-0. info
  • GABRIEL, Zdeněk. Základy statistiky a účetnictví : (účetnictví). 3. nezměn. vyd. Praha: Nakladatelství dopravy a spojů, 1973, 283 s. info
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
Information on the extent and intensity of the course: 4 hodiny.
The course is also listed under the following terms Spring 2002, Spring 2003, Spring 2005, Spring 2006.
  • Enrolment Statistics (Spring 2004, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2004/KFUCI