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Lecturer(s)
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Brabec Zdeněk, Ing. Ph.D.
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Course content
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Seminars (topics): 1. Introduction to the issue - enterprise resource planning systems 2. Familiarization with the software Money S3 - agenda, accounting, setting up your own businesses. 3. Address book - list of suppliers and customers, preparation of documents for billing, backup. 4. Introduction of initial states into journals, print reports - balance sheet, projection of accounting operations into the journal, recovery of data from backup. 5. Issuing invoices to customers, analyzing print reports, correction and cancelling invoices issued. 6. Payment of customer´s invoice, invoice received from supplier, payment of supplier´s invoice. 7. Supplier´s invoice for purchase of services, goods, payment of customer´s and supplier´s invoice, stock records. 8. Recording of a manufacturing process within an accounting entity - purchase of material, its consumption, increases and decreases of work in progress and self-manufactured finished goods. 9. Self-processing of a given complex exercise, check of recorded operations, correction of mistakes. 10. Recording of fixed assets - purchase, depreciation. 11. Recording of tangible and intangible assets - sale, donation, exclusion from accounting evidence. 12. Recording of leasing - with and without down payment. 13. Processing of cash operations. 14. Accounting operations focused on employees, set up of registration cards, introduction to module "salary". Preparation of data. 15. Processing of accounting operations focused on employees. Processing of operations into ledger, payment of debts connected with employees. Absence in work because of illness, family member care. Fare. 16. Processing of accounting information in foreign currencies - supplier´s invoices, customer´s invoices, bank accounts, cash desk. 17. Accruals of expenses and revenues. 18. Financial statements. 19. Tax evidence. 20. Complex accounting exercise.
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Learning activities and teaching methods
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Monological explanation (lecture, presentation,briefing), Practicum
- Class attendance
- 28 hours per semester
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Learning outcomes
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The main goal of this subject is to present how the book-keeping by double entry and tax evidence are used in company. Education of this subject is mainly concerned in the practical usage of book-keeping by double entry and tax evidence in small and medium enterprises and in firms of individual entrepreneur. The used software Money S3 is being analyzed and there are highlighted weak points that can make problems to its users.
Students obtain knowledge in given course in accordance with requirements and course programme. Obtained knowledge is important for financial management, financial analysis, diploma thesis and practise.
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Prerequisites
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Students must have knowledge of problems taught in Accounting I, Accounting II.
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Assessment methods and criteria
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Student's performance analysis
For successful completing a course, it is necessary to fulfil these conditions: - attendance at tutorials 85 % and successfully passing a written test - min. limit 60%.
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Recommended literature
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BASL, J. a R. BLAŽÍČEK. Podnikové informační systémy. 3. vyd.. Grada Publishing. Praha, 2012. ISBN 978-80-247-4307-3.
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BRYCHTA, Ivan, Miroslav BULLA, Tereza KRUPOVÁ, Ivana KUCHAŘOVÁ, Ivana PILAŘOVÁ, Yvetta PŠENKOVÁ a Jiří STROUHAL. BRYCHTA, Ivan, Miroslav BULLA, Tereza KRUPOVÁ, Ivana KUCHAŘOVÁ, Ivana PILAŘOVÁ, Yvetta PŠENKOVÁ a Jiří STROUHAL. Praha: Wolters Kluwer, 2021. ISBN 978-80-7676-040-0.
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HASPROVÁ, O. a Z. BRABEC. Základy účetnictví podnikatelských subjektů. Technická univerzita v Liberci. Liberec, 2015. ISBN 978-80-7494-227-3.
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MARKOVÁ, Hana. DAŇOVÉ ZÁKONY 2023. PRAHA, 2023. ISBN 9788027100231.
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Romney, M. B. and P. J. Steinbart. Accounting Information Systems. Harlow:Pearson, 2017. ISBN 978-0-134-47402-1.
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Šteker, K. a M. Otrusinová. Jak číst účetní výkazy: Základy českého účetnictví a výkaznictví. Praha: Grada, 2021. ISBN 978-80-271-3184-6.
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