UNIVERSITY OF SOUTH BOHEMIA IN ČESKÉ BUDĚJOVICE
Study programmes & Course catalogue
for academic year 2023/2024
UNIVERSITY OF SOUTH BOHEMIA IN ČESKÉ BUDĚJOVICE
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Course: Practices in Bookkeeping with PC

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Course title Practices in Bookkeeping with PC
Course code KUF/KPRUC
Organizational form of instruction Lecture
Level of course unspecified
Year of study not specified
Semester Winter and summer
Number of ECTS credits 4
Language of instruction Czech
Status of course unspecified
Form of instruction unspecified
Work placements unspecified
Recommended optional programme components None
Lecturer(s)
  • Hlaváčková Hana, Ing.
Course content
1. Introduction to the subject 2. Characteristics of softwares 3. Foundation of company, parameter setting 4. Program unit Acounting 5. Program unit Stock 6. Program unit Property 7. Program unit Cash register 8. Program unit Bank 9. Program unit Invoicing - accepted invoices 10. Program unit Invoicing - issued invoices 11. Program unit Wages an Personalistic 12. Other program units (Orders, Salesroom, Evidence rides, Mailing) 13. Accounts, statements, income tax returns 14. Evaluation of possibilities of data processing, the advantages and disadvantages of each program

Learning activities and teaching methods
Monologic (reading, lecture, briefing)
Learning outcomes
Subject objective is to introduce to students with leading the accounting on PC in various programmes. Subject introduces particular processing of accounting cases in program unit Accounting, Cash register, Bank, Purchase, store, Sale and Property. It includes also procedure at company foundation, parameter setting for accoutning of certain client.
Students learn computer technology at accounting processing: - what output can be from processing book - keeping obtained - with which data are to the PCs entered - what algorithms are used for data processing - how are data checked - how is established data processing against unauthorized intervention - how are data protected against emergency conditions.
Prerequisites
Scope of Practice of accounting is conditional subject Principles of Accounting
KUF/CZU
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KUF/OZUC
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KUF/QZUC
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KUF/ZU
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KUF/ZUC

Assessment methods and criteria
Combined exam

Credit Requirements: Elaboration continual accounting example. Examination Requirements: Knowledge from accounting applied at accounting software on PC.
Recommended literature
  • České účetní standardy.
  • Zákon č. 563/1991 Sb., o účetnictví ve znění poslední novely č. 221/2015 Sb.. 2015.
  • Běhounek, P. Společnost s ručením omezeným. Praha, ANAG, 2021. ISBN 978-80-7554-037-9.
  • Jindrák, J. Sbírka souvztažností k účtům směrné účtové osnovy. Olomouc: ANAG, 2021. ISBN 978-80-904256-8-2.
  • Kol. autorů. Abeceda účetnictví pro podnikatele 2021. Olomouc: ANAG, 2021.
  • Kol. autorů:. Meritum - účetní souvztažnosti 2012-2013. Praha, 2012. ISBN 978-80-7357-725-4.
  • Kol. autorů. Meritum Účetnictví podnikatelů. Praha, Wolters Kluwer, 2020. ISBN 978-80-7552-989-3.
  • Kovanicová, D. Abeceda účetních znalostí pro každého. Praha, 2012.
  • Mejzlík, L. Využití informačních a telekomunakačních technolofií v účetnictví. Oeconomica. Praha, 2006.
  • Miroslav Bulla, Ivan Brychta, Tereza Krupová, Ivana Kuchařová, Jitka Náhlovská, Ivana Pilařová, Yvetta Pšenková, Jiří Strouhal. MERITUM Účetnictví podnikatelů 2015. Praha, Wolters Kluwer, 2015. ISBN 978-80-7478-68.
  • Schiffer, V. Správně vedené účetnictví. Praha, Wolters Kluwer, 2010. ISBN 978-80-7357-575.
  • Strouhal, J. Účetní souvztažnosti podnikatelských subjektů. Praha, Wolters Kluwer, 2018. ISBN 978-80-7552-991-6.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
UNIVERSITY OF SOUTH BOHEMIA IN ČESKÉ BUDĚJOVICE, date of update: 19.04.2024 23:50. Data created for academic year 2023/2024