Course syllabus E15-0122-B - Accounting for Entrepreneurs (FEM - WS 2019/2020)

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University: Slovak University of Agriculture in Nitra
Faculty: Faculty of Economics and Management
Course unit code: E15-0122-B
Course unit title: Accounting for Entrepreneurs
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), 3. semester
Accounting - bachelor (required), 3. semester
Business Economics - bachelor (required), 3. semester
Business Economics - bachelor (required), 3. semester
Business Management - bachelor (required), 3. semester
Business Management - bachelor (required), 3. semester
Environmental Economics and Management - bachelor (required), 3. semester
International Business with Agrarian Commodities - bachelor (required), 3. semester
International Business with Agrarian Commodities - bachelor (required), 3. semester
International Business with Agrarian Commodities - bachelor (required), 3. semester
Quantitative Methods in Economics - bachelor (required), 3. semester
Trade Entrepreneurship - bachelor (elective), 3. semester
Trade Entrepreneurship - bachelor (elective), 3. semester
Level of study: 1.
Prerequisites for registration: Basics of Accounting or now Basics of Accounting
Assesment methods :
For credits it is necessary to write the semester examination for at least 60 %. The final written examination consists of a practical part and a theoretical part and is for 70 points. The final evaluation is as follows: A(1) 70-65 p., B(1,5) 64-60 p., C(2) 59-55 p., D(2,5) 54-50 p., E(3) 49-44 p. Credits will not be given to a student who gets less than 44 points.
Learning outcomes of the course unit:
After completion of the subject the student understands the theoretical aspects of double-entry bookkeeping and is able to apply knowledge in practice businesses. Student is able to deal with double-entry accounting in general including assembling accounting closing and financial statement.
Course contents:
The subject is accounting for tangible and intangible assets, financial assets, inventory, billing relationships, equity and foreign sources. A special component of a cost accounting, revenue, production, distribution and quantification of income. Teaching is monitored using the information for the purposes of financial analysis, financial statements, cost accounting, business analysis and automation of accounting.
Recommended or required reading:
Basic:
LÁTEČKOVÁ, A. -- KOŠOVSKÁ, I. -- ŠKORECOVÁ, E. Účtovníctvo podnikateľov. 1st ed. Nitra : Slovenská poľnohospodárska univerzita, 2016. 228 p. ISBN 978-80-552-1549-5.
LÁTEČKOVÁ, A. -- FERENCZI VAŇOVÁ, A. -- KOŠOVSKÁ, I. -- KRUTÁKOVÁ, P. -- VÁRYOVÁ, I. Účtovníctvo podnikateľov: zbierka príkladov. 1st ed. Nitra : Slovenská poľnohospodárska univerzita, 2016. 188 p. ISBN 978-80-552-1554-9.

Recommended:
Opatrenia ministerstva financií SR č. 23 054/2002-92, ktorým sa ustanovujú podrobnosti o postupoch účtovania a rámcovej účtovej osnove pre podnikateľov účtujúcich v sústave podvojného účtovníctva, v znení neskorších predpisov.
Zákon č. 431/2002 Z. z. o účtovníctve v znení neskorších predpisov

Language of instruction: Slovak, English
Notes:
Evaluation of course unit:
Assessed students in total: 1065

ABCDEFX
4,1 %7,8 %16,2 %22,8 %32,4 %16,7 %
Name of lecturer(s): Ing. Petra Ďurkáčová (instructor)
Ing. Alexandra Ferenczi Vaňová, PhD. (examiner, instructor, lecturer)
Ing. Iveta Košovská, PhD. (examiner, instructor, lecturer)
doc. Ing. Anna Látečková, PhD. (examiner, instructor, lecturer, person responsible for course)
Ing. Michaela Trnková (instructor)
Ing. Ivana Váryová, PhD. (examiner, instructor, lecturer)
Last modification: 22. 10. 2018
Supervisor: doc. Ing. Anna Látečková, PhD. and programme supervisor


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

Type of output: