Course unit code:

N424U0_4B

Course unit title:

Accounting

Mode of delivery, planned learning activities and teaching methods:

lecture – 2 hours weekly (on-site method)
seminar – 3 hours weekly (on-site method)

Credits allocated:

6

Recommended semester:

Automation, Information Engineering and Management in Chemistry and Food Industry – bachelor (full-time, attendance method), 6. semester

Level of study:

1.

Prerequisites for registration:

none

Assesment methods:

During the semester student will write 2 written tests for 40 points. To pass a test is needed in the sum of at least 24 points. The oral exam is assessed 60 points. On successful completion of the oral exam is needed at least 32 points. Student will get credits for the course, if you successfully complete the project and the oral exam. Students are graded as follows: A 92-100 points, 83-91 points B, C 74-82, D 65-73, E 56-64

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.

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.

Language of instruction:

Slovak, English

Assessed students in total:

56

A 44.6 %

B 30.4 %

C 12.5 %

D 3.6 %

E 8.9 %

FX 0 %

Course supervisor:

doc. Ing. Irina Bondareva, PhD.

Last modification:

19. 9. 2019

AIS: 2019/2020   2018/2019   2017/2018