117-0307/01 – Bank Accounting (UB)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Marie Lichnovská, Ph.D.Subject version guarantorIng. Marie Lichnovská, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year1Semestersummer
Study languageCzech
Year of introduction2004/2005Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
LIH80 Ing. Marie Lichnovská, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+1

Subject aims expressed by acquired skills and competences

After finishing this course the students should be able 1. to categorize the fundamental legal forms of banks 2. to classify group of accounts and identify specifications of accounting in banks 3. to oriented oneself in accounts in terms of balancing entry 4. to set together and evaluate final accounts in banks

Teaching methods

Lectures
Tutorials

Summary

The suject is focused on specificifities of bank´s accounting, cash and inter-banking operations,deposits and credits, property, securities, derivatives, costs and incomes, generation and diverstification of operating results and off balance sheet items.

Compulsory literature:

JANASOVÁ, Marie. Účetnictví bank v ČR. 1. vyd. Ostrava: VŠB - TU Ostrava, 2008. 113 s. ISBN 978-80-248-1148-2. JÍLEK, Josef a Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2008. 6. vyd. Praha: Grada Publishing, 2008. 584 s. ISBN 978-80-247-2575-8.

Recommended literature:

Zákon č. 6/93 Sb. o ČNB, v platném znění Zákon č. 21/92 Sb. o bankách, v platném znění Zákon č. 563/91 Sb. o účetnictví, v platném znění Zákon č. 591/92 Sb. o cenných papírech, v platném znění Zákon č. 593/92 Sb. o rezervách, v platném znění Vyhláška č.501/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, pro účetní jednotky, které jsou bankami a jinými finančními institucemi České účetní standardy pro účetní jednotky, které účtují podle vyhlášky č. 501/2002Sb., ve znění pozdějších předpisů

Way of continuous check of knowledge in the course of semester

Zápočet a zkouška

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

After finishing this course the students should be able 1. to categorize the fundamental legal forms of banks 2. to classify group of accounts and identify specifications of accounting in banks 3. to oriented oneself in accounts in terms of balancing entry 4. to set together and evaluate final accounts in banks

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester, validity until: 2012/2013 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 0
                Written exam Written test 40  0
        Examination Examination 60 (60) 0
                Oral Oral examination 60  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2005/2006 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 1 Choice-compulsory study plan
2004/2005 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 1 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner