Course syllabus E15-0169-B - Basics of Accounting (FEM - SS 2019/2020)

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University:
Slovak University of Agriculture in Nitra
Faculty: Faculty of Economics and Management
Course unit code: E15-0169-B
Course unit title:
Basics of Accounting
Planned types, learning activities and teaching methods:
lecture
2 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), 2. semester
Accounting - bachelor (required), 2. semester
Business Economics - bachelor (required), 2. semester
Business Economics - bachelor (required), 2. semester
Business Management - bachelor (required), 2. semester
Business Management - bachelor (required), 2. semester
Environmental Economics and Management - bachelor (required), 2. semester
Informatics Applications in the Business Economics and Management - bachelor (required), 2. semester
Informatics Applications in the Business Economics and Management - bachelor (required), 2. semester
International Business with Agrarian Commodities - bachelor (required), 2. semester
International Business with Agrarian Commodities - bachelor (required), 2. semester
International Business with Agrarian Commodities - bachelor (required), 2. semester
Machinery Trading and Business - bachelor (required), 4. semester
Quantitative Methods in Economics - bachelor (required), 2. semester
Regional Development and Policies of the EU - bachelor (required), 4. semester
Regional Development and Policies of the EU - bachelor (required), 4. semester
Regional Development and Policies of the EU - bachelor (required), 4. semester
Rural Development and Development of Rural Tourism - bachelor (required), 4. semester
Trade Entrepreneurship - bachelor (required), 2. semester
Trade Entrepreneurship - bachelor (required), 2. semester
Level of study:
1.
Prerequisites for registration: none
Assesment methods :
For credit it is necessary hand over individually solved accounting case. The final written exam consists of a practical part (max. 40 bodov, min. 24 bodov) and a theoretical part (max. 60 bodov, min. 24 bodov) and is for 100 points. The final evaluation is as follows: A(1) 100-93 p., B(1,5) 92-86 p., C(2) 85-79 p., D(2,5) 78-72 p., E(3) 71-64 p. Credits will not be given to a student who gets less than 64 points.
Learning outcomes of the course unit:
After completion of the subject the student understands the balance principle by the reporting of property and sources, double-entry accounting entries and the principles and design of financial statements. Student is able to apply gained knowledge within double-entry accounting in practice.
Course contents:
The course is focused on the theoretical and methodological foundations of accounting, assets and sources of funding. Principles, arrangement and design of financial statements: balance sheet, profit and loss account. Economic transactions and their classification. The system of accounts. The essence of double-entry bookkeeping. Double-entry accounting entries, accounting for balance sheet accounts and results. Inventory of assets and liabilities. Accounts and financial statements. Mastering the subject in question is the starting point for managing business accounting a simple accounting.
Recommended or required reading:
Basic:
LÁTEČKOVÁ, A. Základy účtovníctva. 1st ed. Nitra : Slovenská poľnohospodárska univerzita, 2015. 12 p. ISBN 978-80-552-1313-2.
KOŠOVSKÁ, I. -- FERENCZI VAŇOVÁ, A. -- VÁRYOVÁ, I. -- KRUTÁKOVÁ, P. Základy účtovníctva: (zbierka úloh). 1st ed. Nitra : Slovenská poľnohospodárska univerzita, 2016. 236 p. ISBN 978-80-552-1469-6.

Recommended:
LÁTEČKOVÁ, A. Základy účtovníctva. 1. doplnené a prepracované vyd. Nitra : Slovenská poľnohospodárska univerzita, 2017. 189 s. ISBN 978-80-552-1634-8
Opatrenie 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: 2499

A
B
C
D
E
FX
11,6 %9,5 %19,0 %18,6 %32,3 %9,0 %
Name of lecturer(s):
doc. Ing. Jozef Bojňanský, PhD. (examiner, instructor, lecturer, person responsible for course)
Ing. Alexandra Ferenczi Vaňová, PhD. (examiner, instructor, lecturer)
doc. Ing. Marián Kočner, PhD. (examiner, instructor, lecturer)
Ing. Iveta Košovská, PhD. (examiner, instructor, lecturer)
Ing. Angelika Kútna, PhD. (instructor)
doc. Ing. Anna Látečková, PhD. (examiner, instructor, lecturer)
Ing. Emília Škorecová, CSc. (instructor)
Ing. Michaela Trnková (instructor)
Ing. Ivana Váryová, PhD. (examiner, instructor, lecturer)
Last modification: 22. 10. 2018
Supervisor:
doc. Ing. Jozef Bojňanský, PhD. and programme supervisor


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

Type of output: