117-0307/03 – Bank Accounting (UB)
| Gurantor department | Department of Accounting and Taxes | Credits | 4 |
| Subject guarantor | Ing. Marie Lichnovská, Ph.D. | Subject version guarantor | Ing. Marie Lichnovská, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 1 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2011/2012 | Year of cancellation | 2012/2013 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
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:
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
Additional study materials
Way of continuous check of knowledge in the course of semester
Zápočet
E-learning
Other requirements
Other conditions are not determined.
Prerequisities
Subject has no prerequisities.
Co-requisities
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction