Name of Subject: Accounting I.
Code: GSVSS024K12
Name of Subject in Hungarian: Számvitel I.
Code of compulsory previous courses: -
Name of Lecturer: Urfi Péter
Contact hours: Lect.: 2 Sem.:2
Term /year of teaching: I/2.
Form of assessment:
Oral/written examination
Credit value: 4
Purpose of course:
The course introduce regulation, essential categories and relations of accounting, provide information to
enable students to interpret the data of the financial and accounting reports and to draw conclusions about
the income and financial positions of the enterprises.
Course program:
Definition of accounting, objectives, measurement methods. Definitions and main categories of assets and
liabilities. Income, cost, disbursement, expenditure, revenue. Regulation of accounting. Basic and
combined items of accounting. Ledger account. Scheme and system of accounts. Accounting policy.
Reporting obligation. Accounting obligation. Voucher, voucher system. Analytic and synthetic account.
Stock list, stock-taking. Income (profit and loss) statement. Methods of income statement. Categories and
evaluation of fixed assets. Evaluation of intangible assets. Evaluation of tangible assets. Evaluation of
invested financial assets. Depreciation, loss in value, allowance, revaluation upwards on intangible and
tangible assets. Methods of depreciation. Internally/externally managed investments. Other change in
tangible assets (apport, handing over/taking over free of charge, sale, lack, case of loss, sorting out).
Categories of current assets. Evaluation features of goods. Settlement possibilities of materials.
Accounting of change in materials in case of different settlements. Evaluation and settlement of goods.
Concepts and main entries connected with income accounting. Income accounting.
Recommended literature:
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Urfi P.: Számvitel gyakorlatok. VE GMK, Keszthely, 2004.
Urfi P.: Számviteli alapismeretek. VE GMK, Keszthely, 2003.
Sztanó I. – Vörös M.: Számviteli alapismeretek. Saldo, Budapest, 2001.
Signature of head of department:
Signature of lecturer: