634-0408 – Financial Accounting I. (FÚI. )
| Gurantor department | Department of Economics and Management in Industry |
| Subject guarantor | prof. Ing. Jana Buchtová, CSc. |
| Study level | undergraduate or graduate |
Subject aims expressed by acquired skills and competences
The objective of Financial Accounting I is to teach the students the basics of
double-entry bookkeeping, i.e. to understand the balancing principle, the
structure of balance-sheet and profit and loss account, the basic entries
accounting and generally accepted accounting principles.
Teaching methods
Lectures
Tutorials
Summary
The Financial Accounting I is teaching the students the basics of double-entry bookkeeping, i.e. to understand the balancing principle, the structure of balance-sheet and profit and loss account, the basic entries accounting and generally accepted accounting principles.
Compulsory literature:
1] Baker, R.E. – Lembke, V.C. – King, T.S. – Jeffrey, C.: Advanced Financial Accounting, McGraw-Hill/Irwin, 2007
[2] Buchtová, J.: Programová učebnice Podvojné účetnictví pro podnikatele
včetně základů, MIRAGO Ostrava, 2004, 10. vydání
[3] Buchtová, J.: Sbírka řešených příkladů z podvojného účetnictví pro
podnikatele, MIRAGO Ostrava, 2008, 5. vydání
[4] Zákon č. 563/1991 Sb., o účetnictví
[5] Vyhláška MF ČR č. 500/2002 Sb., k podvojnému účetnictví pro podnikatele
[6] České účetní standardy pro podnikatele v platném znění.
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Recommended literature:
[1] Larson, K.D. – Miller, P.B.W.: Financial Accounting, Irwin 1995
[2] Roberts, C. – Weetman, P. – Gordon, P.: International Financial Accounting: A Comparative Approach, Pearson Education, 2002
[3] International Financial Reporting Standards (IAS/IFRS)
Prerequisities
Co-requisities
Subject has no co-requisities.