634-0408/02 – Financial Accounting I. (FÚI. )

Gurantor departmentDepartment of Economics and Management in IndustryCredits7
Subject guarantorprof. Ing. Jana Buchtová, CSc.Subject version guarantorprof. Ing. Jana Buchtová, CSc.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2010/2011Year 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 Sikorová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2
Combined 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

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Další požadavky na studenta

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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

Conditions for completion are defined only for particular subject version and form of study

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2013/2014 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2013/2014 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2012/2013 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2012/2013 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2011/2012 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2011/2012 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2011/2012 (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