634-0903/01 – Financial Accounting (FÚ)

Gurantor departmentDepartment of Economics and Management in IndustryCredits0
Subject guarantorprof. Ing. Jana Buchtová, CSc.Subject version guarantorprof. Ing. Jana Buchtová, CSc.
Study levelpostgraduateRequirementChoice-compulsory
YearSemesterwinter + summer
Study languageCzech
Year of introduction2006/2007Year of cancellation2012/2013
Intended for the facultiesHGF, FMTIntended for study typesDoctoral
Instruction secured by
LoginNameTuitorTeacher giving lectures
BUH50 prof. Ing. Jana Buchtová, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 3+0
Combined Credit 3+0

Subject aims expressed by acquired skills and competences

The student will know and use in practise the double-entry accounting system for enterprise. He can used it in economic decision making in his practise in Czech standards and IAS/IFRS.

Teaching methods

Individual consultations

Summary

Compulsory literature:

[3] JONES M. J. Financial Accounting. John Wiley & Sons, 2014. [4] SHORT L. Financial Accounting. McGraw-Hill, 2014.

Recommended literature:

[4] International Financial Reporting Standards (IAS/IFRS). [5] HARRISON W. T., HORNGREN C. Financial Accounting: International Financial Reporting Standards. Pearson, 2013.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Conditions for subject completion

Combined form (validity from: 2007/2008 Winter semester, validity until: 2012/2013 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit  (100)
        exam Oral examination 100  51
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2010/2011 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2010/2011 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2010/2011 (P3925) Management of Industrial Systems P Czech Ostrava Optional study plan
2010/2011 (P3925) Management of Industrial Systems K Czech Ostrava Optional study plan
2009/2010 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2009/2010 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2009/2010 (P3925) Management of Industrial Systems P Czech Ostrava Optional study plan
2009/2010 (P3925) Management of Industrial Systems K Czech Ostrava Optional study plan
2008/2009 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2008/2009 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2008/2009 (P3925) Management of Industrial Systems P Czech Ostrava Optional study plan
2008/2009 (P3925) Management of Industrial Systems K Czech Ostrava Optional study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner