634-3002/01 – Financial Accounting II (FU II)

Gurantor departmentDepartment of Economics and Management in IndustryCredits7
Subject guarantorprof. Ing. Jana Buchtová, CSc.Subject version guarantorprof. Ing. Jana Buchtová, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semesterwinter
Study languageCzech
Year of introduction2014/2015Year of cancellation
Intended for the facultiesFMTIntended for study typesFollow-up Master
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 2+3
Combined Credit and Examination 18+0

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)

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 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

Combined 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.FormStudy language Tut. centreYearWSType of duty
2019/2020 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2019/2020 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2018/2019 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2018/2019 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2017/2018 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2017/2018 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2016/2017 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2016/2017 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2015/2016 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2015/2016 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2014/2015 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2014/2015 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner