634-0801 – Financial Accounting II (FÚII.)
| 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 II is to teach the students the system
of double-entry bookkeeping, i.e. to charge about tangible and intangible
fixed assets, inventories, debtors and creditors, capital stock, expenses,
revenues and income
Teaching methods
Lectures
Tutorials
Summary
The Financial Accounting II is teaching the students the system of double-entry bookkeeping, i.e. to charge about tangible and intangible fixed assets, inventories, debtors and creditors, capital stock, expenses, revenues and income.
Compulsory literature:
[1] Roberts, C. – Weetman, P. – Gordon, P.: International Financial Accounting: A Comparative Approach, Pearson Education, 2002
[2] Buchtová, J.: Sbírka řešených příkladů z podvojného účetnictví pro
podnikatele, 5. vydání, MIRAGO Ostrava, 2008
[3] Zákon č. 563/1991 Sb., o účetnictví
[4] Vyhláška MF ČR č. 500/2002 Sb., k podvojnému účetnictví pro podniktele
Recommended literature:
[1] Larson, K.D. – Miller, P.B.W.: Financial Accounting, Irwin 1995
[2] International Financial Reporting Standards (IAS/IFRS)
[3] Kovanicová, D.: Nová abeceda účetních znalostí pro každého, POLYGON Praha, 1999
[4] Kovanicová, P.: Podvojné účetnictví pro podnikatele, ANAG Olomouc, 2002
Additional study materials
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.