634-0903/01 – Financial Accounting (FÚ)
| Gurantor department | Department of Economics and Management in Industry | Credits | 0 |
| Subject guarantor | prof. Ing. Jana Buchtová, CSc. | Subject version guarantor | prof. Ing. Jana Buchtová, CSc. |
| Study level | postgraduate | Requirement | Optional |
| Year | | Semester | winter + summer |
| | Study language | Czech |
| Year of introduction | 2006/2007 | Year of cancellation | 2012/2013 |
| Intended for the faculties | FMT, HGF | Intended for study types | Doctoral |
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.
Additional study materials
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
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