Course detail

Accounting on PC

FP-UupcPAcad. year: 2021/2022

The subject Accounting on PC is a continuation of the subjects Accounting and Financial Accounting, where students are introduced to accounting methods of information processing and displaying business operations in accounting outputs, i.e. in individual parts of the financial statements, as well as more detailed information on the accounting technique of routine and specific accounting cases.
This knowledge is supplemented and developed in subject the Accounting on PC by the technique of working with accounting documents and accounting in accounting software.

Language of instruction

Czech

Number of ECTS credits

3

Mode of study

Not applicable.

Learning outcomes of the course unit

Knowledge: Students will gain knowledge of all operations performed in the accounting software Pohoda. They will gain knowledge of all the activities related to the creation of an accounting unit and the activities related to employees.
Skills: Students will be able to work with the Pohoda economic software in all commonly used agendas. In the practical part they will acquire skills in accounting specific accounting documents related to the creation of an accounting unit and to employees.
Competence: They can independently process specific operations related to the creation of an accounting unit and operations related to employees.

Prerequisites

Properly completed subjects Accounting and Financial Accounting.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Not applicable.

Assesment methods and criteria linked to learning outcomes

The exercises will include a check of the submitted tasks
1. payroll + payroll reports
2. posting of accounting cases
The course is completed with credit. In order to receive credit, it is necessary to actively participate in the exercises and to submit partial assignments during the semester. A minimum of 50 points out of a maximum of 100 points must be obtained from the sub-assignments.

The same conditions apply to ISP after individual agreement with the course supervisor.

Course curriculum

The subject Accounting on PC is related to the subjects Accounting and Financial Accounting. The knowledge from these subjects is supplemented and developed in the Accounting on PC course by the technique of working with accounting documents and accounting in accounting software.
Exercises 1 to 7: Instruction in the software Pohoda, including printing of the relevant reports.
1. Environment of the Pohoda software, basic operation, content of individual agendas
2. Work at the beginning of the accounts, individual agendas: invoicing
3. Cash documents, bank documents
4. Internal documents, assets
5. Payroll, business trips
7. Work at the end of the accounting period
Exercises 8 to 13 Students work independently on an example given using accounting documents (focusing on the accounting at the beginning of the accounts and on accounting for employees).

 

Work placements

Not applicable.

Aims

The aim of the Accounting on PC course is to gain knowledge and practical skills in accounting all common operations of a business company in accounting software and easier adaptation to other software. The practical part focuses mainly on accounting at the beginning of the accounting period and accounting for employees.

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

Active participation of students in the exercises will be monitored. Students may make up for absences as instructed by the teacher.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

České účetní standardy pro účetní jednotky č. 001 až 024, které účtují podle vyhlášky č. 500/2002 Sb., ve znění pozdějších předpisů. (CS)
CHALUPA, R. a kol. Abeceda účetnictví pro podnikatele 2020. 17. vyd. Olomouc: ANAG, 2020. ISBN 978-80-7554-250-2. (CS)
Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví. (CS)
Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů. (CS)
Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů. (CS)

Recommended reading

Ekonomický systém Pohoda: Příručka uživatele [online]. 2017. Jihlava: Stormware s.r.o., 2017, http://www.stormware.cz/prirucka-pohoda-online/ [cit. 2018-03-12]. Dostupné z: http://www.stormware.cz/prirucka-uctujeme-online/. (CS)
RYNEŠ, P. Podvojné účetnictví a účetní závěrka. Průvodce podvojným účetnictvím k 1. 1. 2018. 18. aktualiz. vyd. Olomouc: ANAG, spol. s r.o., 2018. 1064 s. ISBN 978-80-7554-116-1. (CS)

Elearning

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-UAD-D , 3 year of study, winter semester, compulsory

  • Programme BAK-UAD Bachelor's 3 year of study, winter semester, compulsory

Type of course unit

 

Computer-assisted exercise

26 hod., compulsory

Teacher / Lecturer

Elearning