Terminated in academic year 2014/2015

Accounting Systems I

Type of study	Bachelor
Language of instruction	Czech
Code	545-0401/04
Abbreviation	US1
Course title	Accounting Systems I
Credits	6
Coordinating department	Department of Economics and Control Systems
Course coordinator	Ing. Hana Růčková

Subject syllabus

1) The nature, significance, accounting functions
2) Accounting documents
3) The company's assets and sources of funding asset
4) Introduction of double-entry bookkeeping
5) Accounting Technology
6) Accounting for stock
7) Accounting for fixed assets
8) Accounting for short-term financial assets and short-term bank loans
9) Debtors
10) Recognition of the capital accounts
11) Expense, income
12) Accounts
13) Financial Statements

Literature

SAMUELSON, Paul, A.; NORDHAUS, William, D.Economics. 18th ed. Mc Graw Hill Higher Education, 2005. 776 pp. ISBN 0-07-287205-5.

Advised literature

PIPER, Mike. Accounting made simple : accounting explained in 100 pages or less. Simple - Subjects, : Chicago 2010, 100s. ISBN 978-0-9814542-2-1.

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