Course: Practices in Bookkeeping with PC

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Course title Practices in Bookkeeping with PC
Course code KUF/PRUC
Organizational form of instruction Lesson
Level of course Bachelor
Year of study 3
Semester Winter and summer
Number of ECTS credits 4
Language of instruction Czech
Status of course Compulsory
Form of instruction unspecified
Work placements unspecified
Recommended optional programme components None
Lecturer(s)
  • Hlaváčková Hana, Ing.
Course content
1. Introduction to the subject, characteristics of softwares 2. Foundation of company, parameter setting 3. Program unit Acounting , Program unit Cash register 4. Program unit Stock 5. Program unit Property 6. Program unit Bank 7. Program unit Invoicing - accepted invoices 8. Program unit Invoicing - issued invoices 9. Program unit Wages an Personalistic 10. Evaluation of possibilities of data processing, the advantages and disadvantages of each program

Learning activities and teaching methods
Monologic (reading, lecture, briefing)
  • Semestral paper - 42 hours per semester
  • Class attendance - 22.5 hours per semester
  • Preparation for classes - 19.5 hours per semester
  • Preparation for credit - 28 hours per semester
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
unspecified
Credit Requirements: Elaboration continual accounting example.
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 Účetnictví podnikatelů. Praha, Wolters Kluwer, 2020. ISBN 978-80-7552-989-3.
  • 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
Faculty: Faculty of Economics Study plan (Version): Accounting and Financial Management (4) Category: Economy 3 Recommended year of study:3, Recommended semester: Summer