Course syllabus PHD_E033_N - Financial accounting (FEM - 2019/2020 - post-graduate studies)

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University: Slovak University of Agriculture in Nitra
Faculty: Faculty of Economics and Management
Course unit code: PHD_E033_N
Course unit title: Financial accounting
Planned types, learning activities and teaching methods:
lecture3 hours weekly / 39 hours per semester of study (on-site method)

Credits: 10
Semester: Business Economics and Management - doctoral (elective), 1. year
Business Economics and Management - doctoral (elective), 1. year
Business Economics and Management - doctoral (elective), 1. year
Business Economics and Management - doctoral (elective), 1. year
Economics and Management of Agriculture and Food Processing - doctoral (elective), 1. year
Economics and Management of Agriculture and Food Processing - doctoral (elective), 1. year
Economics and Management of Agriculture and Food Processing - doctoral (elective), 1. year
Economics and Management of Agriculture and Food Processing - doctoral (elective), 1. year
Level of study: 3.
Prerequisites for registration: none
Assesment methods :
Preparation and presentation of the seminar work.
Learning outcomes of the course unit:
The student obtained knowledge of financial accounting, financial statements and accounting harmonization. The student will become familiar with actual methods and techniques for keeping and bookkeeping, evidence obtained knowledge to interpret and apply in practice businesses.
Course contents:
The content of the course are the following issue areas: property, resources property coverage, display the individual economic transactions in the balance sheet with an emphasis on measurement, structuring of financial statements and their informative value, accounting and software applications, the use of accounting information to managers.
Recommended or required reading:
Basic:
LÁTEČKOVÁ, A. Základy účtovníctva. 1st ed. Nitra : Slovenská poľnohospodárska univerzita, 2013. 157 p. ISBN 978-80-552-1000-1.
LÁTEČKOVÁ, A. -- VÁRYOVÁ, I. Účtovníctvo, jeho súčasná právna úprava a softvérové riešenie. Nitra : Slovenská poľnohospodárska univerzita, 2011. 57 p. ISBN 978-80-89422-13-5.
LÁTEČKOVÁ, A. -- KOŠOVSKÁ, I. -- ŠKORECOVÁ, E. Účtovníctvo podnikateľov. 1st ed. Nitra : Slovenská poľnohospodárska univerzita, 2012. 246 p. ISBN 978-80-552-0900-5.

Recommended:
Šlosárová, Anna et al. Analýza účtovnej závierky. Bratislava : Iura Edition, 2006. 478 s. Ekonómia. ISBN 80-8078-070-6
zákon č. 431/2002 Z. z. o účtovníctve v znení neskorších predpisov

Language of instruction: Slovak
Notes:
Evaluation of course unit:
Assessed students in total: 3

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Name of lecturer(s): doc. Ing. Anna Látečková, PhD. (examiner, lecturer, person responsible for course)
Last modification: 15. 2. 2019
Supervisor: doc. Ing. Anna Látečková, PhD. and programme supervisor


Last modification made by Iveta Kunová on 02/15/2019.

Type of output: