Course: Accounting for SME`s

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Course title Accounting for SME`s
Course code KFU/UISY
Organizational form of instruction Tutorial
Level of course Bachelor
Year of study not specified
Semester Winter and summer
Number of ECTS credits 4
Language of instruction Czech
Status of course Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Zborková Jitka, Ing. Ph.D.
  • Burešová Veronika, Ing. Ph.D.
  • Černá Marie, Ing. Ph.D.
  • Hruška Zdeněk, Ing. Ph.D.
Course content
- Accounting as an information system - users of accounting information, relation to external legal requirements. - Starting a business and registration of business activities. - Accounting and legal aspects of invoices - issuing, archiving and cancelling. - Accounting and legal aspects of long-term assets recording and valuation. - Internal business directives and their influence on fínancial statements - inventory and its recording, - Labour Code and employers´obligation - employers and employees registration at tax office, social insurance office, health insurance office and Kooperativa insurance, human resources management, employees and payroll accounting, - Customers and invoices - services, goods. - Finance - bank accounting and cash. - Accounting and legal aspects of travel orders and road tax. - Value added tax and its influence on accounting system - issuing invoices, check and evidence of tax documents, recording and tax return. - Closing balance and formal control of accounting and financial statements - documents of conclusiveness. - Preparing of financial statements - balance sheet, income statement, notes and cash-flow. - Presentation of seminar paper. Additional information for the students of the combined form of study is on the Courseware.

Learning activities and teaching methods
Multimedia supported teaching, Students' portfolio, Seminar classes, Individual study, Practicum
  • Individual project (40) - 40 hours per semester
  • Presentation preparation (report) (1-10) - 10 hours per semester
  • Preparation for comprehensive test (10-40) - 30 hours per semester
  • Practical training (number of hours) - 26 hours per semester
prerequisite
professional knowledge
Knowledge of bookkeeping proceses, business finance and business economy.
learning outcomes
Student is able to: - understand the basic principles of SW for double-entry as well as single-entry bookkeeping, define their elements and work with them - set up a new business entity in the accounting SW and record particular transactions - work with accounting SW and know where to find required information - explain the general bookkeeping records for SMEs and how to use the accounting SW - prepare tax returns using the accounting SW, understand the accounting practices and procedures - explain legal requirements of businessman to health business office, insurance office, financial office and social insurance office - find and analyse information from law (tax law, labour code, business code, ....)
teaching methods
Practicum
Multimedia supported teaching
Individual study
Students' portfolio
Seminar classes
assessment methods
Skills demonstration during practicum
Seminar work
Quality of a written report
Recommended literature
  • Jak číst účetní výkazy.
  • Prováděcí vyhláška k zákonu o účetnictví č. 500/2002 Sb., v platném znění.
  • Uživatelská příručka vybraného účetního systému.
  • Zákon č. 563/1991 Sb. o účetnictví v platném znění.
  • Zákon č. 586/1192 Sb. o daních z příjmu v platném znění.
  • Hinke, J., Bárková, D. Účetnictví 1: Aplikace principů a technik. Praha, 2011. ISBN 978-80-247-3953-3.
  • Kovanicová. Abeceda účetních znalostí. Praha, 2012. ISBN 978-80-7273-169-5.
  • Šteker, Karel; Otrusinová, Milana. Jak číst účetní výkazy : základy českého účetnictví a výkaznictví. 1. vyd. Praha : Grada, 2013. ISBN 978-80-247-4702-6.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Economics Business Economics and Management (2015) Economy 3 Summer
Faculty of Economics Business Economics and Management (2015) Economy 3 Summer