Dec 7, 2019   1:24 p.m. Ambróz
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Course syllabus B_UCTOVN - Accounting (IM - WS 2019/2020)


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University: Slovak University of Technology in Bratislava
Faculty: Institute of Management of the STU
Course unit code: B_UCTOVN
Course unit title: Accounting
Mode of delivery, planned learning activities and teaching methods:
lecture2 hours weekly (on-site method)
workshop2 hours weekly (on-site method)

 
Credits allocated: 4
 
Recommended semester/trimester: Investment Planning in Industrial Enterprise - bachelor (compulsory), 3. semester
Investment Planning in Industrial Enterprise (in english language) - bachelor (compulsory), 3. semester
Level of study: 1.
Prerequisites for registration: none
 
Assesment methods:
Lectures attendance, processing the semester project. During the semester there will be 2 writtentests for 20 points. Credits will not be granted to a student who gain less than 10 points from the written test. To obtain rating A there is necessary to obtain at least 75 points, to obtain B at least 70 points , to obtain C rating there is needed to obtain at least 65 points, for rating D at least 60 points D and for E at least 56 points .
 
Learning outcomes of the course unit:
The student obtain the knowledge of the theoretical foundations of double entry accounting, as well as practical and simple learning methodology and techniques of the accounting in business entities.
 
Course contents:
Introduction to accounting. The subject matter, the structure and functions of company
information system. Rules of accounting in the Slovak Republic and the IAS. The balancing
principle in accounting. Bookkeeping documents, accounting records and books. Double-entry
principle in accounting.
Accounting for the balance sheet accounts and delivery.
Non-current assets (NCA). Classification, valuation and accounting of NCA.
Depreciation of NCA, disposal of NCA, acquisition cost, the adjustments to the NCA.
Classification, valuation and accounting of inventories. The acquisition of the stock.
Adjustments to the inventory. Inventory differences.Claim. Adjustments to the inventory.
Financial accounts, cash and valuables, the accounts in the banks of the unit, short term
bank loans.
Adjustments to short-term financial assets.Clearing relationships.
Receivables and liabilities of the business relations, settlements with employees,
social security and health insurance.
Capital accounts and long-term liabilities, equity, foreign sources.
The breakdown of the costs and revenues, costs and revenues from business activity,
financial costs and revenues, extraordinary costs and revenues, income taxes.
Closing of accounts and balance sheet accounts, the annual closing of accounts. Basic
concepts of the single-entry accounting, accounting books, accounts in single-entry
accounting.
 
Recommended or required reading:
Basic:
MEIGS, R F. -- MEIGS, W B. Financial accounting. 5th. ed. New York: McGraw-Hill, 1986. 20 p. ISBN 0-07-041631-1.

Recommended:
CENIGOVÁ, A. Podvojné účtovníctvo podnikateľov: Praktická príručka. Doplnená a aktualizovaná k 1.1.2018. Bratislava: Ceniga, 2018. 654 s. ISBN 978-80-969946-9-4.
KAJANOVÁ, J. -- ÖLVECKÁ, V. -- SAXUNOVÁ, D. Podvojné účtovníctvo: zbierka úloh a príkladov. Bratislava: Wolters Kluwer, 2015. 144 s. ISBN 978-80-8168-172-1.
KRÁL, B. Manažerské účetnictví. Praha : Management Press, 2018. 791 s. ISBN 978-80-7261-568-1.
MÁZIKOVÁ, K. Účtovníctvo podnikateľských subjektov I - zbierka riešených a neriešených príkladov. Bratislava: IURA EDICION 2013, 224 s. ISBN:978-80-8078-571-0.
ŠURANOVÁ, Z.--KRIŠTOFÍK, P. Finančné účtovníctvo a riadenie s aplikáciou IFRS praktikum. Bratislava, Wolters Kluwer, 2015. 381 s. ISBN 978-80-8168-161-5.

 
Language of instruction: slovak or english
 
Notes:
 
Courses evaluation:
Assessed students in total: 27

ABCDEFX
18,5 %44,4 %22,2 %11,1 %3,8 %0 %
Name of lecturer(s): Ing. Mária Glatz, CSc. (examiner, instructor, lecturer) - slovak
doc. Ing. Monika Zatrochová, PhD. (person responsible for course) - slovak
 
Last modification: 23. 9. 2019
Supervisor: doc. Ing. Monika Zatrochová, PhD. and programme supervisor


Last modification made by Ing. Štefan Tar on 09/23/2019.

Type of output: