634-2008/01 – Financial Accounting I (FU I)

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
Year3Semesterwinter
Study languageCzech
Year of introduction2014/2015Year of cancellation
Intended for the facultiesFMTIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BUH50 prof. Ing. Jana Buchtová, CSc.
NEM0082 Ing. Tomáš Němec
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+2
Part-time Credit and Examination 18+0

Subject aims expressed by acquired skills and competences

The student will know the basics of double-entry accounting system for enterpise. He can read the financial statements - balance sheet and profit and loss statement.

Teaching methods

Lectures
Tutorials

Summary

The Financial Accounting I. is teaching the students the basics of double-entry bookkeeping, i.e. to understand the balancing principle, the structure of balance-sheet and profit and loss account, the basic entries accounting and generally accepted accounting principles.

Compulsory literature:

[1] BAKER, R.E., LEMBKE, V.C., KING, T.S., JEFFREY, C.: Advanced Financial Accounting, McGraw-Hill/Irwin, 2007.

Recommended literature:

[1] LARSON, K.D., MILLER, P.B.W.: Financial Accounting, Irwin 1995. [2] ROBERTS, C., WEETMAN, P., GORDON, P.: International Financial Accounting: A Comparative Approach, Pearson Education, 2002. [3] International Financial Reporting Standards (IAS/IFRS).

Way of continuous check of knowledge in the course of semester

E-learning

Integrovaný systém modulární počítačové podpory výuky ekonomicko-technického zaměření (http://lms.vsb.cz): - Vzdělávací modul 6 – Finančně-ekonomická analýza a rozhodování: submodul Využití Money S3 ve finančním účetnictví. - SIKOROVÁ, A. Informační podpora finančního účetnictví. Studijní opory. Ostrava: VŠB-TU Ostrava, 2015.

Další požadavky na studenta

Control tests, programs - making assigned exercieses from particulare thematic themes.

Prerequisities

Subject codeAbbreviationTitleRequirement
634-2004 EP Economics of an Enterprise Compulsory

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1/ Basics of double-entry bookkeeping, function a metodics, the balancing principle. 2/ Generally accepted accounting principles. 3/ Structure of balance-sheet, the system of balance-sheet accounts. 4/ Structure of profit and loss statement, accounting of expenses and sales. 5/ Basic of bilance information system. 6/ Information systems. 7/ Valuation in accounting. 8/ Accounting of tangible and intangible fixed assets. 9/ Accounting of inventories (raw materials and goods for sale). 10/ Accounting of little assets. 11/ Accounting of receivables and liabilities, cash and bank accounts. 12/ Expenses and sales. 13/ Profit and loss account. 14/ Opening and closing of accounting books.

Conditions for subject completion

Part-time form (validity from: 2014/2015 Winter 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  12
        Examination Examination 80 (80) 31
                Písemná zkouška Written examination 45  0
                Ústní zkouška Oral examination 35  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2020/2021 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2019/2020 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2019/2020 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2018/2019 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2018/2019 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2017/2018 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2017/2018 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2016/2017 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2016/2017 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2015/2016 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2015/2016 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2014/2015 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2014/2015 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner
FMST 2019/2020 Full-time English Compulsory 601 - Study Office stu. block
FMMI 2018/2019 Full-time English Compulsory 601 - Study Office stu. block
FMMI 2017/2018 Full-time English Compulsory 601 - Study Office stu. block
FMMI 2016/2017 Full-time English Compulsory 601 - Study Office stu. block
FMMI 2015/2016 Full-time English Compulsory 601 - Study Office stu. block
FMMI_N 2014/2015 Full-time Czech Compulsory 601 - Study Office stu. block