Course detail

Accouting Practice in Information System

FP-MupisKAcad. year: 2017/2018

In the course Accounting Practice in Information System, which follows on from the courses Accounting, students are acquainted with accounting methods of processing information and imaging business operations in the outputs from accountancy, i.e. in individual parts of financial statements.
In the course Accounting Practice in Information System this knowledge will be supplemented and developed by work with accounting documents and accounting in accounting software.

Language of instruction

Czech

Number of ECTS credits

3

Mode of study

Not applicable.

Guarantor

doc. Ing. Anna Fedorová, CSc.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Knowledge: Students gain knowledge of all operations carried out in the Pohoda software.
Skills: Students are able to work with the Pohoda economic SW in all the normally used menus.

Prerequisites

Students need to know:
- methods of double-entry bookkeeping
- the accounting definition of asset items and their valuation
- about the concepts and definitions of funding sources
- about the costs, revenues and profits of the enterprise
- about the connections between the given accounting categories and how they are incorporated into the financial statements.
This means that they must have successfully completed the course Accountancy.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

The teaching will take place in the form of seminars with computer support. The seminars are divided into two methodological units. The first part will involve instruction for the Pohoda accounting SW. The second part is made up of independent work by students with accounting documents and their processing in the programme including the submission of the related outputs.

 

Assesment methods and criteria linked to learning outcomes

The progressive submission of tasks from practical examples assigned with the help of accounting documents. It is necessary to gain a minimum of 50 points from a maximum of 100 points from the subtasks.

Course curriculum

Independent work by students with accounting documents and their processing in the programme follows on from instruction in Pohoda accounting SW.Independent work by students with accounting documents and their processing in the programme follows on from instruction in Pohoda accounting SW.

Work placements

Not applicable.

Aims

The objective is to gain knowledge and practical skills in accounting for all standard operations of a trading company in accounting SW and easier adaptation to other SW. The practical part is focussed especially on accounting at the start of the accounting year and accounting for staff.

Specification of controlled education, way of implementation and compensation for absences

The active participation of students in the seminars will be monitored. Non-participation in a seminar can be made up for in accordance with the instructions of the teacher.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Ekonomický systém Pohoda: Příručka uživatele [online]. 2015. Jihlava: Stormware s.r.o., 2015, http://www.stormware.cz/prirucka-pohoda-online/ [cit. 2015-11-12]. Dostupné z: http://www.stormware.cz/prirucka-uctujeme-online/.
Ekonomický systém Pohoda: Účtujeme v pohodě [online]. 2015. Jihlava: Stormware s.r.o. [cit. 2015-11-12]. Dostupné z: http://www.stormware.cz/prirucka-uctujeme-online/.

Recommended reading

ČERVENÝ, J. Finanční účetnictví. 1. vyd. Plzeň: Západočeská univerzita., 2014. ISBN 978-80-261-0458-2.
ŠIŠKOVÁ, J. Cvičení z účetnictví. 2 vyd. Praha: Česká zemědělská univerzita v Praze, Provozně ekonomická fakulta, 2014. 82 s. ISBN 978-80-213-2439-8.

Classification of course in study plans

Type of course unit

 

Guided consultation in combined form of studies

12 hod., optionally

Teacher / Lecturer

doc. Ing. Anna Fedorová, CSc.

Syllabus

The course Accounting Practice in Information System follows on from the cours Accounting Knowledge from these cours is supplemented and the technique of working on accounting documents and accounting in accounting SW is developed.
1. the Pohoda SW environment, basic control, the content of individual menus.
2. work at the beginning of the accounting year,
individual menu:
3.invoicing
4. receipts, bank documents
5. internal documents, assets
6. salaries, business trips
7. work at the end of the accounting year.