MPF_USPC Computerised Accounting Systems

Faculty of Economics and Administration
Spring 2020
Extent and Intensity
0/2/0. 4 credit(s). Type of Completion: zk (examination).
Ing. Zuzana Křížová, Ph.D. (seminar tutor)
Guaranteed by
Ing. Zuzana Křížová, Ph.D.
Department of Finance - Faculty of Economics and Administration
Contact Person: Iva Havlíčková
Supplier department: Department of Finance - Faculty of Economics and Administration
Timetable of Seminar Groups
MPF_USPC/01: Thu 10:00–11:50 VT202, Z. Křížová
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 48 student(s).
Current registration and enrolment status: enrolled: 7/48, only registered: 0/48, only registered with preference (fields directly associated with the programme): 0/48
fields of study / plans the course is directly associated with
there are 10 fields of study the course is directly associated with, display
Course objectives
The purpose of the course is to extend student knowledge and skills in the field of accounting transactions using information technologies.
Learning outcomes
At the end of this course students should be :
- be acquainted with documentation technics and methods og bookkeeping,
- make decision about the selection of appropriate accounting software,
- able to work with standard accounting information systems.
  • 1. Computer-based accounting system. Software for accounting transactions.
  • 2. Stucture of accountig software and methods of data processing accounting on PC.
  • 3. Software „X“ (3. - 8. week).
  • 4. Computer-based Payroll system. -
  • 5. The fixed asset system. Financial leasing.,
  • 6. The sales return procedures, accounts receivable,
  • 8. The balance of accounts, finacial statements.
  • 9. + 10. week Software „Y“.
  • 11. and 12. week Processing of seminar project.
  • 13. Presentation of the projects.
    required literature
  • MEJZLÍK, Ladislav. Účetní informační systémy : využití informačních a komunikačních technologií v účetnictví. Vyd. 1. Praha: Oeconomica, 2006. 173 s. ISBN 8024511363. info
  • SODOMKA, P. a H. KLČOVÁ. Informační systémy v podnikové praxi. Brno: Computer Press, 2015. 504 s.
    recommended literature
  • KŘÍŽOVÁ, Zuzana. Účetní systémy na PC. 1. vyd. Brno: Masarykova univerzita v Brně, 2005. 102 pp. ISBN 80-210-3904-3. info
  • BAGRANOFF, Nancy A., Mark G. SIMKIN and Carolyn Strand NORMAN. Core concepts of accounting information systems. 10th ed. New York: Wiley, 2008. xiii, 513. ISBN 9780470045596. info
  • ROMNEY, Marshall B. and Paul John STEINBART. Accounting information systems. 11th ed. Upper Saddle River, N.J.: Pearson Prentice Hall, 2009. 831 s. ISBN 9780135009376. info
Teaching methods
seminars on PC clasroom
Assessment methods
Written test, presentation of project. Oral examination. A 92 – 100 % D 68 – 75 % B 84 – 91 % E 60 – 67% C 76– 83 % F méně než 60 %

Submission of a semester paper referred to as a POT. Written test. Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination.
Language of instruction
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Credit evaluation note: k = 1.
The course is also listed under the following terms Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2021.
  • Enrolment Statistics (recent)
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