117-0808/01 – Bank Accounting (UB)
| Gurantor department | Department of Accounting and Taxes | Credits | 4 |
| Subject guarantor | Fiktivní Uživatel | Subject version guarantor | Fiktivní Uživatel |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 1 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2006/2007 | 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
Summary
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
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
Předmět neobsahuje žádné hodnocení.