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 | Requirement | Compulsory |
Year | 3 | Semester | winter |
| | 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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction