634-2019 – Financial Accounting of Industrial Enterprise I (FUPP I)
| 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 student will know the basics of double-entry accounting system for industrial enterpise. He can read the financial statements - balance sheet and profit and loss statement. He will know accounting system about tangible and intangible fixed assets, financial assets, inventories, debtors and creditors, capital stock, expenses, revenues and income.
The student can used the basics of financical accounting for "reading" of financial statements of industrial enteprises.
Teaching methods
Lectures
Tutorials
Summary
The Financial Accounting of Industrial Enterprise I. is teaching the students the basics of double-entry bookkeeping for industrial enterprise, 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. He will know the basics of accounting system about tangible and intangible fixed assets, financial assets, inventories, debtors and creditors, capital stock, expenses, revenues and income in industrial enteprises.
Compulsory literature:
Recommended literature:
International Financial Reporting Standards (IAS/IFRS).
ROBERTS, C., WEETMAN, P., GORDON, P. International Financial Accounting: A Comparative Approach. Pearson Education, 2002.
Prerequisities
Co-requisities
Subject has no co-requisities.