634-0903/02 – Financial Accounting (FÚ)

Gurantor departmentDepartment of Economics and Management in IndustryCredits10
Subject guarantorprof. Ing. Jana Buchtová, CSc.Subject version guarantorprof. Ing. Jana Buchtová, CSc.
Study levelpostgraduateRequirementChoice-compulsory
YearSemesterwinter + summer
Study languageCzech
Year of introduction2007/2008Year of cancellation2022/2023
Intended for the facultiesFMT, HGFIntended 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 Examination 20+0
Part-time Examination 20+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.

Additional study materials

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Elaboration of seminar work on a given topic.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

• Accounting of tangible and intangible fixed assets, special operations. • Accounting of long-term financial assets and short-term financial assets. • Accounting of inventories, work-in-progress and semi-finished products, finished products, valuation. • Accounting of debtors and creditors, special operations and provisions. • Accounting of operation with capital stock, long-term investments. • Accounting of expenses, revenues and income, accruals and deferrals. • Balance sheet and profit and loss account.. • Cash flow. • Income tax payable and deferred. • Financial analysis of accounting statement. • Consolidated balance sheet and income statement. • The basic informations of IAS/IFRS.

Conditions for subject completion

Part-time form (validity from: 2013/2014 Winter semester, validity until: 2022/2023 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Examination Examination   3
Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2022/2023 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2022/2023 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2021/2022 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2021/2022 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2021/2022 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2021/2022 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2020/2021 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2020/2021 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2020/2021 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2020/2021 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2019/2020 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2019/2020 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2019/2020 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2019/2020 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2018/2019 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2018/2019 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2018/2019 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2018/2019 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2017/2018 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2017/2018 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2017/2018 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2017/2018 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2016/2017 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2016/2017 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2016/2017 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2016/2017 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2015/2016 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2015/2016 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2015/2016 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2015/2016 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2014/2015 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2014/2015 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2014/2015 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2014/2015 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2013/2014 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2013/2014 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2013/2014 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2013/2014 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2012/2013 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2012/2013 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2012/2013 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2012/2013 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2011/2012 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2011/2012 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2011/2012 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2011/2012 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

Předmět neobsahuje žádné hodnocení.