Accounting
- Credits: 6
- Ending: Examination
- Range: 2P + 2C
- Semester: winter
- Year: 2
- Faculty of Business Economics with seat in Košice
Teachers
Included in study programs
Teaching results
The aim of the course is to master the basics of simple accounting, the basic principle of double-
entry bookkeeping with a focus on assets, sources of property financing, their valuation at the
beginning of the accounting period and at the end of the accounting period so that in the next
semester teaching can continue.
Knowledge:
an overview of the legal regulation of accounting, an understanding of the basic principles of the
simple accounting system, an understanding of the dual view of assets in the double-entry
bookkeeping system and the acquisition of the basic principles of double-entry bookkeeping in
accounting for assets, liabilities, costs and revenues.
Competences:
acquired knowledge and skills from the basics of accounting are a necessary basis for obtaining
specific knowledge for bookkeeping in organizations with a closer focus on double-entry
bookkeeping of business entities.
Skills:
application of the principles of the double-entry bookkeeping system when accounting in the accounts of assets, liabilities, costs and revenues. The procedure for closing the accounts at the end of the accounting period and transferring the final balances and closing balances to the closing accounts from which and preparing the financial statements.
Indicative content
Lectures:
1. Introduction to accounting. The place of accounting in the company's information system.
2. Legal regulation. Simple accounting system.
3. Company assets and sources of property financing. Balance sheet - form, content, types.
4. Changes in balance sheets.
5. Accounting in balance sheet accounts.
6. Accounting in profit and loss accounts.
7. Types of accounts.
8. Accounting documentation.
9. Framework chart of accounts and chart of accounts.
10. Accounting entries - checking the correctness of accounting entries.
11. Opening and closing of books.
12. Accounting forms and their development.
13. Financial statements and closing.
Seminars:
1. Introduction to accounting
2. Act on Accounting.
3. Accounting in simple accounting - money diary.
4. Inventory of assets, inventory of sources of asset coverage
5. Compilation of balance sheet
6. Balance sheet in motion - non-operating economic operations.
7. Balance sheet in motion and profit and loss account (operating operations).
8. Accounting on balance sheet accounts.
9. Accounting on balance sheet and profit and loss accounts.
10. Documents - work with documents.
11. Checking the formal correctness of accounting entries - tabular balance sheet.
12. Solution of a complex example.
13. Continuous evaluation.
Support literature
1. MANOVÁ, E.: Základy účtovníctva. Učebné texty. Bratislava: Ekonóm, 2010. ISBN 978-
80-225-3108-5
2. MANOVÁ, E.: Základy účtovníctva. Praktikum. Bratislava: Ekonóm, 2018. ISBN 978-80-
225-4758-1
3. MANOVÁ,E.,NIŽNÍKOVÁ, Z., FERANECOVÁ, A.: Podvojné účtovníctvo
podnikateľských subjektov. Príprava na štátnu skúšku. Bratislava: Vydavateľstvo
EKONÓM, 2016. ISBN 978-80-225-4361-3.
4. Zákon č. 431/2002 Z. z. o účtovníctve v platnom a účinnom znení
5. Opatrenie MF SR č. 23054/2002-92, ktorým sa ustanovujú podrobnosti o postupoch
účtovania a rámcovej účtovej osnove pre podnikateľov účtujúcich v sústave podvojného
účtovníctva v platnom a účinnom znení
6. NISHAT AZMAT, ANDY LYMER: Basic Accounting: Teach Yourself . 2015.
ISBN: 9781473609136
7. ROBERT PERKS : Accounting for non-specialists. 2013 McGraw-Hill Education - Europe. ISBN 0077139135
8. MÁZIKOVÁ, K. – BOUŠKOVÁ, D. – MATEÁŠOVÁ, M.: Účtovníctvo A. Učebný text. Bratislava: Iura Edition, 2009, 198 s. ISBN 978-80-807-8294-8
9. ŠLOSÁROVÁ, A. a kol.: Účtovníctvo. Wolters Kluwer. 2016. ISBN 978-80-8168-444-9
Syllabus
Lectures: 1. Introduction to accounting. The place of accounting in the company's information system. 2. Legal regulation. Simple accounting system. 3. Company assets and sources of property financing. Balance sheet - form, content, types. 4. Changes in balance sheets. 5. Accounting in balance sheet accounts. 6. Accounting in profit and loss accounts. 7. Types of accounts. 8. Accounting documentation. 9. Framework chart of accounts and chart of accounts. 10. Accounting entries - checking the correctness of accounting entries. 11. Opening and closing of books. 12. Accounting forms and their development. 13. Financial statements and closing. Seminars: 1. Introduction to accounting 2. Act on Accounting. 3. Accounting in simple accounting - money diary. 4. Inventory of assets, inventory of sources of asset coverage 5. Compilation of balance sheet 6. Balance sheet in motion - non-operating economic operations. 7. Balance sheet in motion and profit and loss account (operating operations). 8. Accounting on balance sheet accounts. 9. Accounting on balance sheet and profit and loss accounts. 10. Documents - work with documents. 11. Checking the formal correctness of accounting entries - tabular balance sheet. 12. Solution of a complex example. 13. Continuous evaluation.
Requirements to complete the course
· Evaluation: together for term 100%
· continuous tests - written work number of points 40, continuous written test 40%
· written exam - final written test 60 points (continuous example from the basics of
accounting) 60%
Student workload
· participation in lectures - 26 hours
· participation in exercises - 26 hours,
· preparation for exercises - 24 hours
· preparation for the semester test - 20 hours
· preparation for the exam - 60 hours
Total: 156
Language whose command is required to complete the course
slovak
Date of approval: 14.02.2023
Date of the latest change: 14.12.2022