117-0307/03 – 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 graduateRequirementCompulsory
Study languageCzech
Year of introduction2011/2012Year of cancellation2012/2013
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 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



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



Other requirements

Other conditions are not determined.


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

Legal essence of banks, brief bank history, act about banks and act about CNB Banks and bank's activity, account classification of banks and specificities of bank accounting Cash bank's and among-bank's accounts Clients accounts Other outstanding and liabilities Outstanding and liabilities from securities and others values Long-term intangible and tangible property Capital accounts and long-term liabilities Costs and revenues Closing balance sheet accounts

Conditions for subject completion

Full-time form (validity from: 2011/2012 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit 85 (85) 85
        Exercises evaluation Written test 85  85
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2012/2013 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Compulsory study plan
2011/2012 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner