Financial Accouting

Přednášející:

Jiří Vašíček (gar.), Josef Černohous

Cvičící:

Jiří Vašíček (gar.), Josef Černohous

Předmět zajišťuje:

katedra ekonomiky, manažerství a humanitních věd

Anotace:

Principles of accounting. Assets, inventory and financial investment book keeping. Debt and equity capital. Cost, revenues and profit. Tax system and accounting. Balance sheet, profit and loss account. Cash flow statement. Analysis of company's financial position. International accounting standards. Auditing, consolidated statements.

Požadavky:

viz. https://ekonom.feld.cvut.cz/web/index.php?option=com_content&task=section&id=7&Itemid=236

Osnova přednášek:

1.Accounting - importance, subjects, objectives.

2.Principles and methodology of accounting, accounting systems.

3.Book-keeping of intangible assets and inventories, asset pricing.

4.Cost and revenue, provisions, accruals and deferrals.

5.Capital and financial accounts.

6.Balance sheet and its segmentation.

7.Profit and loss account and its analysis.

8.Cash flow statement, free cash flow.

9.Tax system and accounting.

10.Financial analysis, methods and objectives.

11.Financial analysis, methods and objectives.

12.Management accounting, information systems.

13.International accouting standards.

14.Consolidated balance sheet, auditing.

Osnova cvičení:

1.Accounting - importance, subjects, objectives.

2.Balance sheet and its components.

3.Costs and revenues in the accounting.

4.Book-keeping of tangible and intangible assets, depreciation.

5.Examples of provisions, accruals and deferrals.

6.Examples of financial operations book-keeping.

7.Accounting statements, tax in accounting.

8.Balance sheet, profit and loss account analysis.

9.Cash flow statement and its analysis.

10.Financial analysis.

11.Financial analysis.

12.Test.

13.Software for accounting.

14.Assessment.

Cíle studia:

Studijní materiály:

1.Glautier, M.W.E., Underdown, B.: Accounting - Theory and Practice. London 1991

2.International Financial Reporting Standards, IASB, London 2005

Poznámka:

Rozsah výuky v kombinované formě studia: 14p+6s

Rozvrh na zimní semestr 2011/2012:

Rozvrh není připraven

Rozvrh na letní semestr 2011/2012:

Rozvrh není připraven

Předmět je součástí následujících studijních plánů:

• Electrical Engineering, Power Engineering and Management - Economy and Management of Power Eng. (povinný předmět programu)
• Electrical Engineering, Power Engineering and Management - Economy and Management of Electrical Eng. (povinný předmět programu)