634-0408/01 – Financial Accounting I. (FÚI. )
Gurantor department | Department of Economics and Management in Industry | Credits | 6 |
Subject guarantor | prof. Ing. Jana Buchtová, CSc. | Subject version guarantor | prof. Ing. Jana Buchtová, CSc. |
Study level | undergraduate or graduate | | |
| | Study language | Czech |
Year of introduction | 2005/2006 | Year of cancellation | 2015/2016 |
Intended for the faculties | FMT | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
The objective of Financial Accounting I is to teach the students the basics of
double-entry bookkeeping, i.e. to understand the balancing principle, the
structure of balance-sheet and profit and loss account, the basic entries
accounting and generally accepted accounting principles.
Teaching methods
Lectures
Tutorials
Summary
The Financial Accounting I is teaching the students the basics of double-entry bookkeeping, i.e. to understand the balancing principle, the structure of balance-sheet and profit and loss account, the basic entries accounting and generally accepted accounting principles.
Compulsory literature:
1] Baker, R.E. – Lembke, V.C. – King, T.S. – Jeffrey, C.: Advanced Financial Accounting, McGraw-Hill/Irwin, 2007
[2] Buchtová, J.: Programová učebnice Podvojné účetnictví pro podnikatele
včetně základů, MIRAGO Ostrava, 2004, 10. vydání
[3] Buchtová, J.: Sbírka řešených příkladů z podvojného účetnictví pro
podnikatele, MIRAGO Ostrava, 2008, 5. vydání
[4] Zákon č. 563/1991 Sb., o účetnictví
[5] Vyhláška MF ČR č. 500/2002 Sb., k podvojnému účetnictví pro podnikatele
[6] České účetní standardy pro podnikatele v platném znění.
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Recommended literature:
[1] Larson, K.D. – Miller, P.B.W.: Financial Accounting, Irwin 1995
[2] Roberts, C. – Weetman, P. – Gordon, P.: International Financial Accounting: A Comparative Approach, Pearson Education, 2002
[3] International Financial Reporting Standards (IAS/IFRS)
Way of continuous check of knowledge in the course of semester
tests
E-learning
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Other requirements
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Prerequisities
Co-requisities
Subject has no co-requisities.
Subject syllabus:
- Basics of double-entry bookkeeping, function a metodics, generally accepted accounting principles, the balancing principle.
- The structure of balance-sheet, the system of balance-sheet accounts.
- The structure of profit and loss statement, accounting of expenses and sales.
- The basic of bilance information system.
- The accounting of tangible and intangible fixed assets.
- The accounting of inventories (raw materials and goods for sale).
- The accounting of receivables and liabilities, cash and bank accounts.
- Expenses and sales.
- Profit and loss account.
Conditions for subject completion
Conditions for completion are defined only for particular subject version and form of study
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction