634-0801/01 – Financial Accounting II (FÚII.)
| 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 | 1 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2004/2005 | Year of cancellation | 2015/2016 |
| Intended for the faculties | FMT | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
The objective of Financial Accounting II is to teach the students the system
of double-entry bookkeeping, i.e. to charge about tangible and intangible
fixed assets, inventories, debtors and creditors, capital stock, expenses,
revenues and income
Teaching methods
Lectures
Tutorials
Summary
The Financial Accounting II is teaching the students the system of double-entry bookkeeping, i.e. to charge about tangible and intangible fixed assets, inventories, debtors and creditors, capital stock, expenses, revenues and income.
Compulsory literature:
[1] Roberts, C. – Weetman, P. – Gordon, P.: International Financial Accounting: A Comparative Approach, Pearson Education, 2002
[2] Buchtová, J.: Sbírka řešených příkladů z podvojného účetnictví pro
podnikatele, 5. vydání, MIRAGO Ostrava, 2008
[3] Zákon č. 563/1991 Sb., o účetnictví
[4] Vyhláška MF ČR č. 500/2002 Sb., k podvojnému účetnictví pro podniktele
Recommended literature:
[1] Larson, K.D. – Miller, P.B.W.: Financial Accounting, Irwin 1995
[2] International Financial Reporting Standards (IAS/IFRS)
[3] Kovanicová, D.: Nová abeceda účetních znalostí pro každého, POLYGON Praha, 1999
[4] Kovanicová, P.: Podvojné účetnictví pro podnikatele, ANAG Olomouc, 2002
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
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
- Tangible and intangible fixed assets, special operations.
- Inventories, work-in-progress and semi-finished products, finished products, valuation.
- Debtors and creditors, special operations.
- Operation with capital stock.
- Long-term investments.
- Expenses, revenues and income, accruals and deferrals.
- Income tax payable and deferred.
- The basic informations of IAS/IFRS and US GAAP.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction