634-2019/01 – Financial Accounting of Industrial Enterprise I (FUPP 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 | Requirement | Compulsory |
| Year | 3 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2019/2020 | Year of cancellation | |
| Intended for the faculties | FMT | Intended for study types | Bachelor |
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:
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
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction