Institute of Information Engineering, Automation, and Mathematics

Syllabus: Accounting

Course unit code:
N424U0_4B
Course unit title:
Accounting
Mode of completion and Number of ECTS credits:
Exm (6 credits)
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

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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