Title of the subject: Budget design and accounting
Semester_of_study (WT – winter/ST – summer): WT
Learning outcomes: In the frame of subject students will obtain knowledge about basic area of information system, then they will make known detail principles of budgeting and accounting, they will obtain basic knowledge about accounting system of the firm and they will learn way of accounting. They will have possibility to try whole problem of project in model firm.
Brief content of course: 1. Position of the firm in the market. Basic of the work with information. 2. Structure of IS of the firm, its characteristics. 3. Content of the IS of the firm. 4. Budgeting as a part of IS of the firm 5. Methods of the budgeting 6. Accounting IS. Accounting information. 7. Structure of accounting, accounting principles. 8. Property and capital of the firm. 9. Balance sheet, basic works with balance. 10.Characteristic and principles of accounting schemes. 11.Accounts. 12.Accounting in the classes for property and capital. 13.Accounting of costs and revenue. 14.Finding of economical result of the firm.
Literature: Ing. A.Cenigová: Accounting. Elita, Bratislava, 2002. Law about accounting. M.Kupkovič: Calculation and budgets. Elita, Bratislava, 2000.