634-3002/01 – Financial Accounting II (FU II)
| Gurantor department | Department of Economics and Management in Industry | Credits | 7 |
| Subject guarantor | prof. Ing. Jana Buchtová, CSc. | Subject version guarantor | prof. Ing. Jana Buchtová, CSc. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 1 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2014/2015 | Year of cancellation | 2020/2021 |
| Intended for the faculties | FMT | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
The student will know the double-entry accounting system for enterprise. He can used it in economic decision making in his practice.
Teaching methods
Lectures
Tutorials
Summary
The Financial Accounting II is teaching the students the system of double-entry bookkeeping, i.e. to charge about tangible and intangible fixed assets, inventories, debtors and creditors, capital stock, expenses, revenues and income.
Compulsory literature:
[1] Roberts, C., Weetman, P.,Gordon, P. International Financial Accounting: A Comparative Approach. Pearson Education, 2002.
Recommended literature:
[1] Larson, K.D. – Miller, P.B.W.: Financial Accounting, Irwin 1995
[2] International Financial Reporting Standards (IAS/IFRS)
Additional study materials
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 has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1/ Tangible and intangible fixed assets, special operations.
2/ Inventories, work-in-progress and semi-finished products, finished products, valuation.
3/ Long-term financial assets.
4/ Short-term financial assets.
5/ Debtors and creditors, special operations.
6/ Principle of prudence.
7/ Accruals and deferrals.
8/ Operatins in foreign currency.
9/ Operation with capital stock, long-term investments.
10/ Provisions.
11/ Expenses, revenues and income, accruals and deferrals.
12/ Income tax payable and deferred.
13/ Consolidated balance sheet and income statement.
14/ The basic informations of IAS/IFRS and US GAAP.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction