Accounting

The course cannot be taken simultaneously with:

Corporate Finance (A7B16UFI)

Lecturer:

Tutor:

Supervisor:

Department of Economics, Management and Humanities

Synopsis:

Importance of accounting. Regulation of accounting. Principles of accounting and methodology. Assets valuation. Fixed and current assets. Cost, revenue and profit. Owners accounts. Financial statements. Balance sheet, profit and loss account. Cash flow statement. Analysis of company's financial position. International financial reporting standards. Auditing, consolidated statements.

Requirements:

Syllabus of lectures:

1.Accounting - importance, subjects, objectives.

2.Principles of accounting, accounting statements.

3.Methodology of accounting. Financial and managerial accounting.

4.Book-keeping of assets and liabilities, fixed and current assets.

5.Owners and financial accounts, assets depreciations.

6.Cost and revenues, cost classification, costs and decision making.

7.Financial statements, auditing.

8.Profit and loss account and its analysis.

9.Cash flow statement, free cash flow.

10.Tax system and accounting.

11.Financial ratios.

12.Financial ratios.

13.Regulation of accounting, international financial reporting standards.

14.Reserve.

Syllabus of tutorials:

1.Legal forms of business and accounting.

2.Balance sheet and its components.

3.Methodology of accounting. Accounting documents.

4.Book-keeping of fixed and current assets, depreciation.

5.Examples of book entries.

6.Examples of book entries.

7.Taxes in accounting.

8.Balance sheet.

9.Profit and loss account analysis.

10.Cash flow statement.

11.Test

12.Financial ratios.

13.Financial ratios.

14.Assessment.

Study Objective:

Study materials:

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

2. International Accounting Standards

Note:

Further information:

No time-table has been prepared for this course

The course is a part of the following study plans:

• Manažerská informatika (compulsory course)