634-2019/01 – Financial Accounting of Industrial Enterprise I (FUPP 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 introduction2019/2020Year of cancellation
Intended for the facultiesFMTIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BUH50 prof. Ing. Jana Buchtová, CSc.
SIK10 Ing. Andrea Sikorová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 3+3
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 industrial enterpise. He can read the financial statements - balance sheet and profit and loss statement. He will know accounting system about tangible and intangible fixed assets, financial assets, inventories, debtors and creditors, capital stock, expenses, revenues and income. The student can used the basics of financical accounting for "reading" of financial statements of industrial enteprises.

Teaching methods

Lectures
Tutorials

Summary

The Financial Accounting of Industrial Enterprise I. is teaching the students the basics of double-entry bookkeeping for industrial enterprise, 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. He will know the basics of accounting system about tangible and intangible fixed assets, financial assets, inventories, debtors and creditors, capital stock, expenses, revenues and income in industrial enteprises.

Compulsory literature:

MLÁDEK, R. IFRS and US GAAP: accounting policies and procedures. Praha: Leges, 2017, ISBN 978-80-7502-194-6. BAKER, R.E., LEMBKE, V.C., KING, T.S., JEFFREY, C.Advanced Financial Accounting. McGraw-Hill/Irwin, 2007.

Recommended literature:

International Financial Reporting Standards (IAS/IFRS). ROBERTS, C., WEETMAN, P., GORDON, P. International Financial Accounting: A Comparative Approach. Pearson Education, 2002.

Way of continuous check of knowledge in the course of semester

Písemná a ústní zkouška. Kontrolní testy, zpracování programů - vypracování zadaných příkladů z jednotlivých tematických bloků.

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. BUCHTOVÁ, J. Finanční účetnictví aktualizace, studijní opora. Ostrava: VŠB - Technická univerzita Ostrava, 2015. BUCHTOVÁ, J. Příklady z finančního účetnictví průmyslového podniku, studijní opora. Ostrava: VŠB – Technická univerzita Ostrava, 2018.

Other requirements

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

Prerequisities

Subject codeAbbreviationTitleRequirement
634-2018 EPP Economics of an Industrial Enterprise Compulsory

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Problematic of financial accounting of industrial enterprise: 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

Full-time form (validity from: 2019/2020 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 20  12
        Examination Examination 80  31
Mandatory attendence parzicipation: 80% attendance at seminars

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2021/2022 (B0488A270001) Quality Management and Control of Industrial Systems (S01) Economics and Management in Industry EPP K Czech Ostrava 3 Compulsory study plan
2021/2022 (B0488A270001) Quality Management and Control of Industrial Systems (S01) Economics and Management in Industry EPP P Czech Ostrava 3 Compulsory study plan
2020/2021 (B0488A270001) Quality Management and Control of Industrial Systems (S01) Economics and Management in Industry EPP P Czech Ostrava 3 Compulsory study plan
2020/2021 (B0488A270001) Quality Management and Control of Industrial Systems (S01) Economics and Management in Industry EPP K Czech Ostrava 3 Compulsory study plan
2019/2020 (B0488A270001) Quality Management and Control of Industrial Systems (S01) Economics and Management in Industry EPP P Czech Ostrava 3 Compulsory study plan
2019/2020 (B0488A270001) Quality Management and Control of Industrial Systems (S01) Economics and Management in Industry EPP K Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner