Course detail

Accounting on PC

FP-UupcPAcad. year: 2024/2025

The course Accounting on PC is a continuation of the courses 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 the Accounting on PC course 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.

Guarantor

Ing. Jan Pěta, Ph.D.

Department

Institute of Finances (ÚF)

Entry knowledge

Properly completed courses in Accounting and Financial Accounting.

Rules for evaluation and completion of the course

The course is completed with a classified credit. In order to obtain it, it is necessary to actively participate in the exercises and at the end of the semester to hand in a prepared accounting example according to the assignment that will be issued during the semester. The assignment requires a minimum of 50 points out of a maximum of 100 points.

Completion of the course for students with ISP is the same as the participation in the tutorial.


Students' active participation in the exercises will be monitored. Students may make up for absences as instructed by the instructor.

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 is focused mainly on accounting basic accounting operations using SW.

 

Knowledge: Students will gain knowledge of all basic operations performed in the accounting software Pohoda.
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 documents.
Abilities: Based on the knowledge and skills acquired, students can work in various accounting software agendas. They will work independently on a given example.

Study aids

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)

Classification of course in study plans

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

Type of course unit

 

Computer-assisted exercise

26 hod., compulsory

Teacher / Lecturer

Ing. Jan Pěta, Ph.D.

Syllabus

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 are briefed in the software Pohoda.
1. The environment of the SW Pohoda, 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. and 6. 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.