- Course unit code:
- N424U0_4B
- Course unit title:
- Accounting
- Mode of completion and Number of ECTS credits:
- Exm (6 credits)
- Course supervisor:
- doc. Ing. Irina Bondareva, PhD.
- Learning outcomes of the course unit:
- After successful completion of this course the student will understand the basic philosophy of accounting and recognizes general accounting principles, will be able to apply the methodology of accounting for specific examples and using computer and use accounting information as a basis for business management.
- Prerequisites for registration:
- none
- Course contents:
- Objectives and tasks of the accounting system
Basic requirements for accounting and financial principles
Basic concepts of accounting
Chart of Accounts
Account Class 0 - Non-current assets
Account Class 1 Stocks
Account Class 2 Financial Accounts
Account Class 3 Debtors
Account Class 4 Capital accounts and long-term liabilities
Account Class 5 – Costs
Account Class 6 – Income
Account Class 7 - closing stock accounts and balance-sheet accounts
Financial statements - Recommended or required reading:
- Basic:
- ŠLOSÁROVÁ, A. – A KOL. Účtovníctvo. Bratislava : Iura Edition, 2011. 290 s. ISBN 978-80-8078-418-8.
- ŠOSTRONEKOVÁ, M. – KAJANOVÁ, J. Podvojné účtovníctvo podnikateľa po prechode na euro. Bratislava : Epos, 2009. 447 s. ISBN 978-80-8057-803-9.
- KAJANOVÁ, J. Podvojné účtovníctvo. Vybrané účtovné prípady. Bratislava : KARTPRINT, 2014. 172 s. ISBN 978-80-89553-19-8.
- Planned learning activities and teaching methods:
- The course is done through lectures and exercises
- Assesment methods and criteria:
- exam
- Language of instruction:
- Slovak, English
Institute of Information Engineering, Automation and Mathematics was established in 1.1.2006 from two departments: Department of Information Engineering and Process Control and Department of Mathematics.
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