634-2008/02 – Financial Accounting I (FU I)

Gurantor department	Department of Economics and Management in Industry	Credits	6
Subject guarantor	prof. Ing. Jana Buchtová, CSc.	Subject version guarantor	prof. Ing. Jana Buchtová, CSc.
Study level	undergraduate or graduate
		Study language	English
Year of introduction	2014/2015	Year of cancellation	2020/2021
Intended for the faculties	FMT	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
BUH50	prof. Ing. Jana Buchtová, CSc.
SIK10	Ing. Andrea Franková, Ph.D.

Extent of instruction for forms of study
Form of study	Way 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.

Other requirements

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

Prerequisities

Subject code	Abbreviation	Title	Requirement
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

Conditions for completion are defined only for particular subject version and form of study

Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

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