Course syllabus E15-0120-B - Cases in Accounting (FEM - WS 2019/2020)

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University: Slovak University of Agriculture in Nitra
Faculty: Faculty of Economics and Management
Course unit code: E15-0120-B
Course unit title: Cases in Accounting
Planned types, learning activities and teaching methods:
lecture2 hours weekly / 26 hours per semester of study (on-site method)
seminar2 hours weekly / 26 hours per semester of study (on-site method)

Credits: 6
Semester: Accounting - bachelor (required), 5. semester
Accounting - bachelor (required), 5. semester
Level of study: 1.
Prerequisites for registration: none
Assesment methods :
Active participation in the exercises. For the course credit elaboration of homeworks. Exam with written and oral parts. Rating by official ECTS scale: A 93-100%, B 86-92% C 79-85% D 72-78%, E 64 to 71%, FX 63% or less.
Learning outcomes of the course unit:
Students will complete their theoretical knowledge from double-entry bookkeeping of entrepreneurs, gained from the previous terms, by means of practical accounting and compilation of necessary accounting documents and other papers. In frames of the issues discussed they will be capable of leading an accounting agenda according to the needs of accounting legislation and practice.
Course contents:
Course content focuses mainly on: possibility of creating analytical records (generally, for receivables and liabilities by remaining maturity), specifics accounting Perennial crops, the issues of standards of natural disposals, keeping of cash book, the issues of compiling internal directives in accounting and characteristics of their individual species, the structure and content of the stocktaking records, archiving of accounting documentation (archival of Procedure and archival plan) and transition from simple accounting to double-entry accounting.
Recommended or required reading:
Basic:
ŠKORECOVÁ, E. Praktikum účtovníctva. 1st ed. Nitra : Slovenská poľnohospodárska univerzita :, 2010. 144 p. ISBN 978-80-552-0478-9.

Recommended:
2. odborné články z časopisov: - Daňový a účtovný poradca podnikateľa - Účtovníctvo, audítorstvo, daňovníctvo - Účetnictví.

Language of instruction: Slovak
Notes:
Evaluation of course unit:
Assessed students in total: 133

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43,6 %18,0 %18,8 %15,0 %3,8 %0,8 %
Name of lecturer(s): doc. Ing. Milan Kučera, CSc. (lecturer, person responsible for course)
doc. Ing. Anna Látečková, PhD. (lecturer)
Ing. Emília Škorecová, CSc. (examiner, instructor, lecturer)
Last modification: 22. 10. 2018
Supervisor: doc. Ing. Milan Kučera, CSc. and programme supervisor


Last modification made by Iveta Kunová on 10/22/2018.

Type of output: