Accounting

Prerequisite:

Theory of the Enterprise (16EMP)

Lecturer:

Tutor:

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. Managerial accounting. International accounting standards. Auditing, consolidated statements.

Requirements:

XE16PMA, XE16EPO

Syllabus of lectures:

1. Accounting - importance, subjects, objectives

2. Principles and methodology of accounting, accounting systems

3. Principles of accounting, accounting law

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

5. Costs and revenues, profit

6. Book-keeping of provisions, accruals and deferrals

7. Capital and financial accounts

8. Balance sheet and its segmentation

9. Profit and loss account and its analysis

10. Cash flow statement

11. Financial analyses, methods and objectives

12. Tax system and accounting

13. Management accounting

14. Consolidated balance sheet, audit

Syllabus of tutorials:

1. Accounting - importance, subjects, objectives

2. Legal form of companies and accounting

3. Balance sheet and its components

4. Costs and revenues in the accounting

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

6. Methods of inventories valuation and book-keeping

7. Examples of accruals and deferrals book-keeping

8. Examples of financial operations book-keeping

9. Balance sheet, profit and loss account analysis

10. Cash flow statement and its analysis

11. Financial analysis

12. Financial analysis

13. Test

14. Software for accounting

Study Objective:

Study materials:

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

Note:

Further information:

No time-table has been prepared for this course

The course is a part of the following study plans:

• Ekonomika a řízení elektrotechniky a energetiky-inženýrský blok (compulsory course)
• Ekonomika a řízení elektrotechniky a energetiky-inženýrský blok (compulsory course)