634-0801/01 – Financial Accounting II (FÚII.)

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
Year1Semesterwinter
Study languageCzech
Year of introduction2004/2005Year of cancellation2015/2016
Intended for the facultiesFMTIntended for study typesFollow-up Master
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+3
Combined Credit and Examination 18+0

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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Další požadavky na studenta

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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

Full-time form (validity from: 1960/1961 Summer semester, validity until: 2010/2011 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 20 (20) 0
                Written exam Written test 20  0
        Examination Examination 80 (80) 0
                Written examination Written examination 45  0
                Oral Oral examination 35  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2013/2014 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2013/2014 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2012/2013 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2012/2013 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2011/2012 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2011/2012 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2010/2011 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2010/2011 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2009/2010 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2009/2010 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2008/2009 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2008/2009 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2007/2008 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2007/2008 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2006/2007 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2006/2007 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2005/2006 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2005/2006 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2004/2005 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner