634-0408/01 – Financial Accounting I. (FÚI. )

Gurantor departmentDepartment of Economics and Management in IndustryCredits6
Subject guarantorprof. Ing. Jana Buchtová, CSc.Subject version guarantorprof. Ing. Jana Buchtová, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2005/2006Year of cancellation2015/2016
Intended for the facultiesFMTIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BUH50 prof. Ing. Jana Buchtová, CSc.
SIK10 Ing. Andrea Franková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2
Part-time Credit and Examination 18+0

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. [

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

-

Other requirements

-................................

Prerequisities

Subject codeAbbreviationTitleRequirement
634-0404 EP Economics of an Enterprise Compulsory

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

Part-time form (validity from: 1960/1961 Summer semester, validity until: 2013/2014 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (100) 51 3
        Exercises evaluation Credit 20 (20) 0 3
                Written exam Written test 20  0 3
        Examination Examination 80 (80) 0 3
                Written examination Written examination 45  0 3
                Oral Oral examination 35  0 3
Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2010/2011 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2010/2011 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2010/2011 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Třinec 3 Compulsory study plan
2009/2010 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2009/2010 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2009/2010 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Třinec 3 Compulsory study plan
2008/2009 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2008/2009 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2008/2009 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Třinec 3 Compulsory study plan
2007/2008 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2007/2008 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2007/2008 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Třinec 3 Compulsory study plan
2006/2007 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2006/2007 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2006/2007 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Třinec 3 Compulsory study plan
2005/2006 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2005/2006 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2005/2006 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Třinec 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner
FMMI 2013/2014 Full-time Czech Compulsory 601 - Study Office stu. block
FMMI 2012/2013 Full-time Czech Compulsory 601 - Study Office stu. block
FMMI_ECTS 2011/2012 Full-time Czech Compulsory 600 - Faculty of Materials Science and Technology - Dean's Office stu. block

Assessment of instruction



2009/2010 Winter