EKE11 Accountancy

University College Prague – University of International Relations and Institute of Hospitality Management and Economics, Ltd.
winter 2020
Extent and Intensity
2/2/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Consuelo Honajzrová Banús, Ph.D. (lecturer)
Consuelo Honajzrová Banús, Ph.D. (seminar tutor)
Ing. Jiří Zelený, Ph.D. (assistant)
Guaranteed by
Consuelo Honajzrová Banús, Ph.D.
Katedra ekonomie a ekonomiky – University College Prague – University of International Relations and Institute of Hospitality Management and Economics, Ltd.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Accountancy EKE11 helps students to develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements.The student will get a basic understanding to accounting terminology, manual bookkeeping mechanics and computer accounting methods and the use of the published financial reports. The student will gain the knowledge and skills necessary for interpreting the reported accounting data and evaluating its impact.
Syllabus
  • 1. Introduction to Financial Accounting 2. Financial statements 3. Analyzing and Recording Financial Transactions 4. Adjusting and Closing Entries 5. The Preparation of the Worksheet 6. Accounting for a Merchandising Business 7. Cash and Short-Term Investments 8. Inventories 9. Receivables and Payables 10.Fixed Assets, Depreciation 11.Liabilities 12.Corporations 13.Partnerships 14.Financial Statements Analysis
Literature
    required literature
  • Shim J. and J. Siegel. Schaum's Outline of Financial Accounting. McGraw-Hill: 2nd Edition (Schaum's Outline Series). ISBN-13: 978-0071762502.
    recommended literature
  • Financial Accounting / hospitality industry/ Raymond S. Schmidgall, James W. Damitie
  • KOVANICOVÁ, DAGMAR. Abededa účetních znalostí pro každého. Praha. Praha: Polygon, 2012. ISBN 80-7273-130-0. info
Teaching methods
Study guides and/or practice exams will be given to assist the students in preparing for the exams.
Assessment methods
Attendance: 20% Mid-term exam: 40% Final exam: 40%
Language of instruction
English
Further comments (probably available only in Czech)
Information on completion of the course: z | zk | klicovy_predmet
The course can also be completed outside the examination period.
The course is also listed under the following terms Summer 2014, winter 2014, winter 2015, winter 2016, winter 2017, winter 2018, winter 2019, winter 2021, winter 2022, winter 2023, winter 2024.
  • Enrolment Statistics (winter 2020, recent)
  • Permalink: https://is.ucp.cz/course/ucp/winter2020/EKE11