Automatization of Accounting

Credits: 6
Ending: Examination
Range: 0P + 4C
Semester: winter
Year: 3
Faculty of Economic Informatics

Teachers

Ing. Miroslava Vašeková, PhD.

Included in study programs

Accounting

Teaching results

The aim of the training is to acquire skills in bookkeeping with the support of automated data processing systems, as well as deepening and consolidating knowledge acquired in the subjects of business accounting and business accounting in which students have acquired the theoretical knowledge necessary for bookkeeping through accounting or. economic systems. Based on existing knowledge and newly acquired skills, students will acquire the competence to keep accounts and compile financial statements using application software or. software, which is the basic tool used during the teaching process.
By completing the course, students will gain:
knowledge - to understand the peculiarities of keeping accounting records with the support of information technologies, to understand the links between individual accounting cases with an emphasis on maximizing the use of automation t. j. transfer of data from one agenda to another, interconnection of records, elimination of manual entry of accounting cases by direct entry in the books, etc.
skill - the ability to make settings of selected systems at the level of global and user settings so that the functionality and efficiency of the use of automated systems in keeping accounting records best meets the individual needs, requirements and conditions of accounting units,
Competence - current accounting and preparation of financial statements, creation of accounting information system, management of supporting, operational agendas, which do not primarily serve to account for accounting cases but represent a basis for obtaining information that is subsequently subject to accounting and reporting, such as. records of depreciated fixed assets and determination of accounting and tax depreciation, human resources and wages agendas, warehousing, etc.

Indicative content

Characteristics of systems designed for processing accounting records. Analysis of trends in automation of processes related to the management of current accounting and preparation of financial statements, the possibility of digitization of accounting records from a legislative point of view as well as practical application of digitization in the process of preparing accounting documents up to the stage of publishing and archiving accounting records.
Characteristics of the selected economic system that will be used during teaching. Establishment of an entity accounting in the double-entry bookkeeping system and creation of a user, including the assignment of the required level of rights. Default setting at the level of the entity as a whole (global settings) and at the level of the person who has been granted access rights at different levels (user settings). Acquisition of work with records, creation of records, search, sorting, grouping of records based on selected criteria, creation of outputs in order to provide information according to the requirements of users of accounting information, editing and customizing the desktop in order to maximize the possibilities of automation. Creation of initial databases: numerical series for marking accounting documents as well as selected components of assets, chart of accounts, pre-accounting, foreign currencies, bank accounts, cash registers, etc. Accounting of selected accounting cases from the area of settlement relations using agendas: Issued invoices, Other receivables, Received invoices, Other liabilities. Evidence of advance invoices. Posting payments in the agendas of the Bank, the Cashier with an emphasis on the possibility of linking records t. j. transfer of information from agendas with regulations of receivables and payables to agendas intended for their payments and collections. Keeping records of depreciated fixed assets, including the creation of depreciation plans and the subsequent accounting of accounting cases related to tangible and intangible fixed assets, such as classification, depreciation and disposal. Personnel agenda management, payroll calculation, including their posting. Compilation of financial statements.

Support literature

Právne predpisy upravujúce oblasť účtovníctva, pracovno-právnych vzťahov, vybrané časti právnych predpisov upravujúcich uplatňovanie daňových výdavkov/nákladov.
Príklady a podklady v elektronickej podobe poskytované prostredníctvom e-learningového portálu.
Štúdie vo vedeckých časopisoch a zborníkoch a články v odborných časopisoch.

Syllabus

1. Characteristics of systems intended for processing accounting records. Analysis of trends in the automation of processes related to the management of current accounting and the preparation of financial statements. Digitization. 2. Basis of keeping accounting records and preparation of financial statements, repetition of legal regulation of accounting. 3. Economic system, creation of an accounting unit, creation of a user, acquaintance with the environment of the economic system: information area, desktop layout, main menu and main menu offers, agendas - non-accounting, accounting. Global and user settings. 4. Working with records: creating records, searching, sorting, grouping records based on selected criteria, creating print reports. Set up your desktop to get the most out of your automation. Creation of initial databases: address book, number series, chart of accounts, pre-accounting, foreign currencies, bank accounts, cash registers, etc. 5. Accounting for settlement relations: receivables (Issued invoices, Other receivables), payables (Received invoices, Other payables). Evidence (non-accounting) records based on advance (advance) invoices. Settlement relationships in foreign currency. Print reports, options for exporting outputs to pdf. or Excel sets. 6. Accounting for non-cash payments. Bank - establishment of several bank accounts (including foreign exchange account), creation of analytical accounts within the chart of accounts, creation of pre-accounts according to accounting cases in solved examples. Emphasis on the distinction between direct payments and liquidation-type payments. 7. Accounting for cash payments. Cash register - establishment of several cash registers (including currency cash register), creation of analytical accounts within the chart of accounts, creation of pre-accounts according to accounting cases in solved cases. Emphasis on the distinction between direct payments and liquidation-type payments. Working with templates. 8. Establishment of the Assets agenda. Follow-up to accounting cases of acquisition of tangible fixed assets. Accounting for cases concerning the putting into service of depreciated assets. Creating accounting depreciation plans, setting criteria for tax depreciation needs. Depreciation accounting. 9. Establishment of the Human Resources agenda. Setting of working conditions with subsequent calculation of wages and posted wages using automated billing. 10. Accounting of accounting cases based on internal accounting documents: meal vouchers, financial contribution for meals, billing of fuel consumption, billing of VAT, etc. 11. Financial statements and financial statements. Press reports: turnover balance sheet, analytical balance sheet, analytical income statement, financial statements. 12. Summary example: the use of all agendas in a newly created entity, including global and user-level settings. Combination of accounting cases, alternation of entries in individual agendas, mutual connections between accounting records. 13. Summary example - completion, control of the solution through outputs in the form of print reports. Final summary, evaluation and award of points.

Requirements to complete the course

52 hours of seminars
39 hours of preparation for the seminars
24 hours of preparation for the continuous written essay (40 % of the overall grading)
41 hours of preparation for the final written exam (60 % of the overall grading)
Total study load (in hours): 156

Student workload

Language whose command is required to complete the course

slovak

Date of approval: 10.02.2023

Date of the latest change: 15.05.2022