634-3002 – Financial Accounting II (FU II)

Gurantor departmentDepartment of Economics and Management in Industry
Subject guarantorprof. Ing. Jana Buchtová, CSc.
Study levelundergraduate or graduate
Subject version
Version codeYear of introductionYear of cancellationCredits
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



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)


Subject has no prerequisities.


Subject has no co-requisities.