ESF:KFUCI Accounting I - Course Information
KFUCI Accounting I
Faculty of Economics and AdministrationSpring 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
- Monetary System (programme ESF, B-HPS)
- 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.
- Enrolment Statistics (Spring 2004, recent)
- Permalink: https://is.muni.cz/course/econ/spring2004/KFUCI