Financial Accounting

Garant předmětu:

Lecturer:

Tutor:

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:

Further information:

No time-table has been prepared for this course

The course is a part of the following study plans:

• 11 126 NSTI REP 2012 základ (compulsory course in the program)