Course syllabus USW - Accounting Software (FBE - SS 2014/2015)

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Course code: USW
Course title in language of instruction: Účetní software
Course title in Czech: Accounting Software
Course title in English: Accounting Software
Mode of completion and number of credits: Exam (6 credits)
(1 ECTS credit = 28 hours of workload)
Mode of delivery/Timetabled classes: full-time, 1/3 (hours of lectures per week / hours of seminars per week)
Language of instruction: Czech
Level of course: bachelor
Semester: SS 2014/2015
Name of lecturer: Ing. Břetislav Andrlík, Ph.D. (examiner, instructor)
Ing. Miloš Grásgruber, Ph.D. (examiner, instructor, lecturer, supervisor)
Ing. Petra Ptáčková Mísařová, Ph.D. (examiner, instructor)
doc. Ing. Patrik Svoboda, Ph.D. (examiner, instructor)
Prerequisites: Financial Acccounting I and not Final Bachelor Exam
Aims of the course:
Students will learn the basic principles of accounting information processing with the usage of information technologies. Course lectures will focus on the issue of defining the legal requirements on accounting software and characteristics of basic modules of accounting programs and their functions. Students will learn evaluation and selection of appropriate accounting software. During seminars structure of accounting programs and linkages between the different modules of accounting programs will be clarified on practical examples. The seminars are focused mainly on practical work with the accounting software Pohoda and examples of basic functions of other accounting programs.
Course contents:
1.Regulation of processing accounting information using information technologies (allowance 2/0)
2.Basic principles of bookkeeping on the computer, accounting software selection (allowance 4/3)
a.Accounting programs on the Czech market
b.Criteria for selection of appropriate accounting software
c.Implementation of accounting programs
d.The issue of security of processing of accounting information
e.Trends in the processing of accounting programs

3.The basic modules of accounting programs, links between modules (allowance 8/0)
4.Controlling of program Pohoda, program settings (allowance 0/2)
5.Accounting in the module issued and received invoices (allowance 0/6)
a.Issue of VAT accounting
b.Processing VAT returns and recapitulative statement

6.Accounting in the stock management module (allowance 0/6)
7.Accounting in the bank module and treasury module (allowance 0/4)
8.Accounting in the fixed assets module (allowance 0/2)
9.Accounting in the wage module (allowance 0/4)
10.Accounting of internal documents (allowance 0/2)
11.Accounting Module (allowance 0/4)
a.Accounts and Financial Statements
b.Transformation of income from the operation onto the tax base
c.The outputs of the accounting system during running the company

12.Accounting of a comprehensive exercise in program POHODA (allowance 0/6)
13.Demonstration of functions of other accounting software (allowance 0/3)
Learning outcomes and competences:
Generic competences:
-ability to apply knowledge
-ability to solve problems
-capacity to adapt to new situations
-professional knowledge
-skilled at utilizing and processing information

Specific competences:
-Student is able to determine the criteria for selecting suitable accounting software
-Student is able to explain the basic functions accounting software
-Student is able to handle the financial outputs and correctly interpret
-Student is able to process accounting transactions in the accounting software
-Students are able to describe the basic modules of accounting software and their relationship

Type of course unit: required
Year of study: Not applicable - the subject could be chosen at anytime during the course of the programme.
Work placement: There is no compulsory work placement in the course unit.
Recommended study modules: -
Learning activities and study load (hours of study load):
Type of teaching methodDaily attendance
Direct teaching
     lecture14 h
     practice42 h
     preparation for exam68 h
     preparation for regular assessment44 h
Total168 h
Assessment methods:
Credit: accoutnig complex example during exercise.
Exam: posting the example in the accounting program POHODA, time 50 minutes, for the successful completion of the course are permitted a maximum of four serious errors.
Recommended reading:
TypeAuthorTitlePublished inPublisherYearISBN
RQLOUŠA, F.Zákon o účetnictví v praxiPrahaGrada Publishing2011978-80-247-3848-2
RQPřiručka Pohoda: příručka uživatele
REKLČOVÁ, H. -- SODOMKA, P.Informační systémy v podnikové praxiBrnoComputer Press2011978-80-251-2878-7
REMEJZLÍK, L.Počítačem integrované řízení podnikuPrahaPolygon2008978-80-727-3153-4


Last modification made by Ing. Jiří Gruber on 10/09/2014.

Type of output: