SYLLABUS

University: Technical University of Košice

Faculty: Faculty of Economics

Department: Department of Finance

Course Number: 35000377

Course Name: Accounting

Type, scope and method of learning activities:
Course Type: Lecture, Numerical exercises, Seminar
Recommended scope of the course content (in hours):
Full-time study (hours per week): 2,2
Part-time study (hours per semester): WT 26,26/,13,39
Study Method:

Number of credits: 4

Recommended semester of study: WT

Recommended semester

Study programme

Study grade

Study Method

2.rok WT

Economics and Management of Public Administration (EaMVS_Bc_D_en)

Bachelor

Attendance

Level of study:

Prerequisites:

Course completion requirements:
Assessment and completion of the course: Credit test and examination
Continuous assessment: Student passes the continuous assessment and receives credits when he or she meets the requirement to obtain at least 13% out of 25%.
Written test 25%
Final assessment: Student passes the final assessment and passes the examination when he or she meets the requirement to obtain at least 38% out of 75%.
Written exam 75%
Overall assessment: Overall assessment is the sum of the assessments obtained by students in the assessment period. The overall result is determined in accordance with the internal regulations of the Technical University in Košice. (Study Regulations, the internal regulation principles of doctoral studies)

Learning outcomes:
The subject will acquaint students with goal and object of accounting, accounting principles, structure of accounting as system of informations providing. Main topics are: assets structure, liabilities and equity structure, causing and non-causing operations, posting on assets and liabilities accounts, calculating of operations results, valuating, inventory control, book closing and financial statements.

Brief course content:
1. The essence and meaning of accounting - definition of accounting, information system of the company, accounting unit. Objective, subject and function of accounting. Qualitative characteristics of accounting information.
2. Structure of accounting information system - financial accounting, managerial accounting. Accounting systems - double and simple accounting. Legal regulation of accounting.
3. Company assets - definition, classification of assets from different perspectives. Non-current assets, current assets - definitions of individual types of assets.
4. Sources of assets - breakdown of resources. Own resources, foreign resources - definitions of individual types of resources. Balance sheet principle.
5. Balance sheet - definition, content of the balance sheet, balance equation. Form of balance sheet. Types of balance sheets.
6. Economic operations - definition, division. Non-operating economic operations - definition, basic types of HO with examples.
7. Operating economic operations - definition, basic types of HO with examples. Determination of the economic result in the balance sheet and in the profit and loss statement.
8. Account - its characteristics in double-entry bookkeeping, accounting entry. Opening, accounting principles and closing balance sheet accounts. Principles of accounting in profit and loss accounts, closing of cost and income accounts. Types of accounts.
9. Accounting documentation. Accounting documents - types of documents, principle of documentation, requisites, circulation and processing of documents. Preservation of accounting documentation. Accounting entries, accounting books in double entry accounting. Chart of accounts and chart of accounts.
10. Value added tax, accounting and registration. Accounting on accounts 261- Cash in transit, 551- Depreciation DNM and DHM and 331 - Employees.
11. Synthetic and analytical records - characteristics, creation of analytical accounts, checklist. Valuation - definition, types of prices. Valuation of individual types of assets and liabilities.
12. Checking the formal correctness of accounting entries - characteristics, pre-balance. Checking the formal correctness of accounting entries - characteristics. Inventory and inventory.
13. Financial statements - definition. Preparatory work before closing the books. Quantification of the economic result at the end of the accounting period before taxation (also partial economic results), transformation on the basis of tax, quantification of the economic result after taxation. Closing the books. Financial statements - characteristics, general requirements, objectives. Definition and structure of financial statements, notes to financial statements. Types of financial statements and audit. Accounting principles.

Recommended Reference Sources:
study materials in Moodle

Recommended optional program components:

Languages required for the course completion: Slovak

Notes:

Course assessment:
Total number of students assessed: 4

25%

75%

Teacher:
doc. Ing. Alena Andrejovská, PhD.
Ing. Lenka Hudáková Stašová, PhD.

Last modified: 31.08.2023

Approved by: person(s) responsible for the study program