MPF_ICTU ICT in accounting

Faculty of Economics and Administration
Spring 2022
Extent and Intensity
1/2/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Zuzana Křížová, Ph.D. (lecturer)
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
Mon 12:00–12:50 P103, except Mon 28. 3.
  • Timetable of Seminar Groups:
MPF_ICTU/01: Thu 8:00–9:50 VT204, except Thu 31. 3., Z. Křížová
Prerequisites
(! MPF_AMSY ABC of Salary Systems || ! MKF_AMSY ABC of Salary Systems ) && (! MPF_USPC Computerised Account Systems || ! MKF_USPC Computerised Account Systems )
Basic knowledge of double-entry bookkeeping and PC control system in Windows environment. It is recommended to complete the course Financial Accounting 1.
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: 3/48, 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
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
After completing the course ICT in Accounting, students will:
- have knowledge of the technique and form of accounting using appropriate information technology,
- have the prerequisites for deciding on the selection of appropriate accounting software,
- able to use sub-agendas of standard software products for bookkeeping.
Syllabus
  • 1. Accounting system of the company and the history of the use of computer technology. Software for processing accounting agendas.
  • 2. Basic structure of modular programs and principles and methods of data processing of accounting agendas on computers.
  • 3. Presentation of accounting information systems for micro and small accounting units I. (local suppliers)
  • 4. Presentation of accounting information systems for micro and small accounting units II. (other suppliers from the Czech Republic)
  • 5. Accounting and Internet, remote access to accounting applications, software rental.
  • 6. Presentation of financial modules of business information systems for medium and large accounting units I.
  • 7. Presentation of financial modules of business information systems for medium and large accounting units II.
  • 8. Transition to a fully electronic form of bookkeeping. Legislative regulation of accounting digitization.
  • 9. Presentation of financial modules of business information systems for medium and large accounting units III.
  • 10. Presentation of financial modules of business information systems for medium and large accounting units III.
  • 11. Tools for automatic extraction (reading) of data from accounting documents (templates, artificial interference tools).
  • 12. Electronic communication of accountants with state administration, reporting in XML format.
Literature
    required literature
  • ROMNEY, Marshall B. a Paul John STEINBART. Accounting information systems. 14th ed. Upper Saddle River, N.J.: Pearson Prentice Hall, 2018. ISBN 9780134474021.
  • Digitalization in Accounting: Study of the Status Quo in German Companies. Dostupné z https://assets.kpmg/content/dam/kpmg/de/pdf/Themen/2017/digitalisation-in-accounting-en-2017-KPMG.pdf
    recommended literature
  • Náhradní obsah: PROCHÁZKA, David. Digitalization in Finance and Accounting. Springer Proceedings in Business and Economics. ISBN 978-3-030-55277-0 (e-book)
  • SODOMKA, P. a H. KLČOVÁ. Informační systémy v podnikové praxi. Brno: Computer Press, 2015. 504 s.
  • Warren, J., Moffitt, K., & Byrnes, P. (2015). How big data will change accounting. Accounting Horizons, 29(2), 397–407. doi: 10.2308/acch-51069
Teaching methods
- seminars on PC clasroom - group projects and independent work with accounting software.
Assessment methods
The course ends with exam, which consists of two parts: test, presentation of final project.

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
Czech
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 2023, Spring 2024, Spring 2025.
  • Enrolment Statistics (Spring 2022, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2022/MPF_ICTU