Financial Accounting
| Code | Completion | Credits | Range | Language |
|---|---|---|---|---|
| 2381100 | Z,ZK | 5 | 2+2 | Czech |
- Lecturer:
- Theodor Beran (gar.)
- Tutor:
- Theodor Beran (gar.)
- Supervisor:
- Department of Management and Economics
- Synopsis:
-
Fundamental conception of the double entry accounting system, leading to the understanding to grasp the formal and theoretical building up of the accounting information system. Microeconomic, intermediate and macroeconomic connections to accounting and balancing. The significance of financial accounting for strategic and tactical management of an enterprise. Theoretical concepts of financial accounting - balancing principles and theory. The history of accounting and its modalities. The relation of financial accounting towards other information systems. The significance of consolidation of final accounts. Harmonization of accounting.
- Requirements:
-
Active participation in exercises, preparing and presentation topics, submission of term (semester) work in time and mistake-free.
Credit (at credit hour), examination
- Syllabus of lectures:
-
1.Accounting theories, the concept of a one and two balance system and their connection with the creation of balances.
2.Concept of the balance and interval equation. The receipts -expenditures and costs - returns concept of financial accounting Introducing of the accrual accounting principle.
3.The structure of accounting balances - balance sheet (assets and liabilities) and income statement (costs and returns).
4.The relation of the accounting theory and economic theory - national accounts system and microeconomics
5.Financial accounting as a presumption for the economic analysis of the enterprise
6.The main reason of assets and capital valuation.
7.The differentiation between balances and reports
8.Brief survey of the accounting history
9.Structure and conceptual frame of accounting reports
10.US GAAP,
11.IFRS and IAS.
12.Accounting of acquisitions and fusions.
13.Significance of the reports consolidation, particular methods
- Syllabus of tutorials:
-
1.Accounting theories, the concept of a one and two balance system and their connection with the creation of balances.
2.Concept of the balance and interval equation. The receipts -expenditures and costs - returns concept of financial accounting Introducing of the accrual accounting principle.
3.The structure of accounting balances - balance sheet (assets and liabilities) and income statement (costs and returns).
4.The relation of the accounting theory and economic theory - national accounts system and microeconomics
5.Financial accounting as a presumption for the economic analysis of the enterprise
6.The main reason of assets and capital valuation.
7.The differentiation between balances and reports
8.Brief survey of the accounting history
9.Structure and conceptual frame of accounting reports
10.US GAAP,
11.IFRS and IAS.
12.Accounting of acquisitions and fusions.
13.Significance of the reports consolidation, particular methods
- Study Objective:
- Study materials:
-
Dvořáková, D.: Finanční účetnictví a výkaznictví podle mezinárodních standardů IAS/IFRS, Computer Press, Brno, 2006
Janhuba, M. Základy teorie účetnictví, VŠE v Praze, Praha 2006
Kovanicová, D. a kol.: Finanční účetnictví, světový koncept, Polygon 2003
Kovanicová, D. - Kovanic, P: Poklady skryté v účetnictví I, II, III, Polygon, 1997
Kovanicová, D.: Jak porozumět účetním výkazům, Polygon, Praha, 2004
Macík, K.: Účetnictví, Vydavatelství ČVUT 2003, Praha
Macík, K.: Účetnictví pro manažerskou praxi, Grada Publishing 2000, Praha
Vysušil, J.: Podvojné účetnictví po lžičkách, Profess 1993, Praha
- 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 - Time-table for summer semester 2011/2012:
- Time-table is not available yet
- The course is a part of the following study plans: