Course objectives:
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Introduce students to the system of accounting (bookkeeping). Explain and apply basic accounting principles, methods and tools. Teach students to work with accounting tools and prepare financial statements.
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Requirements on student
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Requirements - conditions necessary to be met for passing the subject:
Credit:
Compile, at the required level, the essay focused on specified issue. Unapproved essay can be once repaired.
Exam:
Completion of written exam work at the required level.
Examination - in the range of teaching programme, lectures, exercises and recommended literature.
Classification:
100 - 90 % excellent;
89 % - 80 % very well;
79 % - 70 % well;
69 % and less failed.
Due to the epidemiological situation, changes may occur in the form of credit and final exam.
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Content
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Importance and functions of accounting, accounting framework.
Accounting system - accounts, accounting relationships, relevance of accounting.
Accounting records, accounting control system.
Assets of the company (sources of its coverage).
Non-current assets (intangible, tangible).
Financial assets (non-current).
Inventories.
Current financial assets, current liabilities.
Accounts receivable and accounts payable.
Equity (capital), non-current liabilities.
Costs and revenues. Economic result (Profit/Loss).
Closing (CB) operations.
Financial Statements.
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Activities
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Fields of study
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Guarantors and lecturers
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Literature
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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Contact hours
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52
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Preparation for an examination (30-60)
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40
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Undergraduate study programme term essay (20-40)
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40
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Total
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132
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Prerequisites
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Knowledge - students are expected to possess the following knowledge before the course commences to finish it successfully: |
Use knowledge of basic accounting principles. |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
Apply basic accounting principles. |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
N/A |
N/A |
N/A |
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Learning outcomes
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Knowledge - knowledge resulting from the course: |
To be able to describe the accounting system and define basic concepts of accounting. |
To be able to explain basic accounting principles and methods. |
Skills - skills resulting from the course: |
To be able to apply, in accordance with the legal standard, basic accounting principles in practice. |
To be able to compile the financial statements. |
Competences - competences resulting from the course: |
N/A |
N/A |
N/A |
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Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Seminar work |
Written exam |
Skills - skills achieved by taking this course are verified by the following means: |
Seminar work |
Written exam |
Competences - competence achieved by taking this course are verified by the following means: |
Seminar work |
Written exam |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Self-study of literature |
Individual study |
Interactive lecture |
Lecture with visual aids |
Lecture |
Practicum |
case study |
Skills - the following training methods are used to achieve the required skills: |
Self-study of literature |
Individual study |
Interactive lecture |
Lecture with visual aids |
Lecture |
Practicum |
case study |
Competences - the following training methods are used to achieve the required competences: |
Self-study of literature |
Individual study |
Interactive lecture |
Lecture with visual aids |
Lecture |
Practicum |
case study |
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