Financial Accouting

Lecturer:

Jiří Vašíček (gar.)

Tutor:

Jiří Vašíček (gar.)

Supervisor:

Department of Economics, Management and Humanities

Synopsis:

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.

Requirements:

Syllabus of lectures:

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.

Syllabus of tutorials:

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.

Study Objective:

Study materials:

1. Alexander, D.; Britton, A.;Jorissen, A.: International Fiancial Reporting and Analysis, Thomson Learning, 2005

2.International Financial Reporting Standards, www.ifrs.org

Note:

Time-table for winter semester 2011/2012:

	06:00–08:0008:00–10:0010:00–12:0012:00–14:0014:00–16:0016:00–18:0018:00–20:0020:00–22:0022:00–24:00
Mon
Tue
Fri
Thu
Fri	roomZ2:B1-346 Vašíček J. 08:15–11:45 (lecture parallel1) Zikova ulice Ucebna K316

Time-table for summer semester 2011/2012:

Time-table is not available yet

The course is a part of the following study plans:

• Elektrotechnika, energetika a management - Ekonomika a řízení energetiky_145106 (compulsory course in the program)
• Elektrotechnika, energetika a management - Ekonomika a řízení elektrotechniky_145126 (compulsory course in the program)