634-3002 – Financial Accounting II (FU II)

Gurantor department	Department of Economics and Management in Industry
Subject guarantor	prof. Ing. Jana Buchtová, CSc.
Study level	undergraduate or graduate

Subject version
Version code	Year of introduction	Year of cancellation	Credits
634-3002/01	2014/2015	2020/2021	7

Subject aims expressed by acquired skills and competences

The student will know the double-entry accounting system for enterprise. He can used it in economic decision making in his practice.

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.

Recommended literature:

[1] Larson, K.D. – Miller, P.B.W.: Financial Accounting, Irwin 1995 [2] International Financial Reporting Standards (IAS/IFRS)

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.