634-0944/02 – Financial Accounting of Industrial Enterprise (FÚPP)

Gurantor departmentDepartment of Economics and Management in IndustryCredits10
Subject guarantorprof. Ing. Jana Buchtová, CSc.Subject version guarantorprof. Ing. Jana Buchtová, CSc.
Study levelpostgraduateRequirementChoice-compulsory type B
YearSemesterwinter + summer
Study languageEnglish
Year of introduction2019/2020Year of cancellation
Intended for the facultiesFMTIntended 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 industrial enterprise. He can used it in economic decision making in his practise in Czech standards and IAS/IFRS.

Teaching methods

Individual consultations
Project work


The Financial Accounting of Industrial Enterprise is teaching the students the system of double-entry bookkeeping in industrial enterpise, i.e. to charge about tangible and intangible fixed assets, inventories, debtors and creditors, capital stock, expenses, revenues and income. There are explaind the specific of given problematic, i.e. how to acces to appreciate of assets and liabilities, adjustment of values of assets, deferred tax not only of position of financial accounting, but also of position of taxation law. There are also explained the principles of consolidate balance sheet and income statement. The students will used basic informations about IAS/IFRS and US GAAP.The students will be able to use the information of financial accountin for industrial enterprise in his management practise.

Compulsory literature:

MLÁDEK, R. IFRS and US GAAP: accounting policies and procedures. Praha: Leges, 2017. ISBN 978-80-7502-194-6. KIMMEL, P. D., J. J. WEYGANDT, D. E. KIESO. Financial Accounting: Tools for Business Decision Making. 6nd. New Jersey: John Wiley & Sons, 2010. ISBN 9780470534779. ONES, M. J. Financial Accounting. John Wiley & Sons, 2014. ISBN 978-1119977155. SHORT, L. Financial Accounting. McGraw-Hill, 2014. ISBN 978-0077158958.

Recommended literature:

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

Way of continuous check of knowledge in the course of semester


Other requirements

Elaboration of seminar work on a given topic.


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

Problematic of financial accounting of industrial enterprise: 1. Accounting of tangible and intangible fixed assets, special operations. 2. Accounting of long-term financial assets and short-term financial assets. 3. Accounting of inventories, work-in-progress and semi-finished products, finished products, valuation. 4. Accounting of debtors and creditors, special operations and provisions. 5. accounting of operation with capital stock, long-term investments. 6. accounting of expenses, revenues and income, accruals and deferrals; tax analysis. 7. Balance sheet and profit and loss account of industrial enteprise. 8. Cash flow. 9. Problematic of income tax payable and deferred. 10. Specifics of accounting of industrial enterprise. 11. Financial analysis of accounting statement of industrial enterprise. 12. Consolidated balance sheet and income statement of big industrial enterprises. 13. Transformations of trade companies. 14. The basic informations of IAS/IFRS and US GAAP.

Conditions for subject completion

Full-time form (validity from: 2019/2020 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination  
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (P0413D270001) Management of Industrial Systems P English Ostrava Choice-compulsory type B study plan
2020/2021 (P0413D270001) Management of Industrial Systems K English Ostrava Choice-compulsory type B study plan
2019/2020 (P0413D270001) Management of Industrial Systems P English Ostrava Choice-compulsory type B study plan
2019/2020 (P0413D270001) Management of Industrial Systems K English Ostrava Choice-compulsory type B study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner