Managament in Construction Company 2

Garant předmětu:

Lecturer:

Tutor:

Supervisor:

Department of Construction Management and Economics

Synopsis:

The subject is divided into two follow-up parts: Financial Accounting and Investments. The first part introduces importance, accounting function, accrual principle for whom accounting information is intended, financial x management accounting, interconnection for tax purposes, legislation - Czech standards, IFRS, US GAAP. Balance Sheet, Active and Passive Accounts, Balance Sheet and Accounting, Profit, Profit and Loss Accounts, Financial Statements, Operating Profit, Financial. Distribution of profit. Distinction of costs and revenues. Incomplete production in construction. Depreciation of assets - methods of accounting depreciation, tax depreciation. Financial property. Cash Flow - indirect method.

Requirements:

Submission of the work within the prescribed time and scope (see Moodle system).

Compulsory attendance in class, maximum 3 excused absences.

Continuous correction of work and checking during the course.

Syllabus of lectures:

Financial Accounting and Investments. Introducing of importance, accounting function, accrual principle for whom accounting information is intended, financial x management accounting, interconnection for tax purposes, legislation - Czech standards, IFRS, US GAAP. Balance Sheet, Active and Passive Accounts, Balance Sheet and Accounting, Profit, Profit and Loss Accounts, Financial Statements, Operating Profit, Financial. Distribution of profit. Distinction of costs and revenues. Incomplete production in construction. Depreciation of assets - methods of accounting depreciation, tax depreciation. Financial property. Cash Flow - indirect method.

Syllabus of tutorials:

Balance Sheet, Active and Passive Accounts, Balance Sheet and Accounting, Profit, Profit and Loss Accounts, Financial Statements, Operating Profit, Financial. Distribution of profit. Distinction of costs and revenues. Incomplete production in construction. Depreciation of assets - methods of accounting depreciation, tax depreciation. Financial property. Cash Flow - indirect method.Feasibility study.

Study Objective:

Knowledge of accounting principles, investment decision-making.

Study materials:

Pelák, J. 2009: Účetnictví v příkladech - repetitorium k základům účetnictví. VŠE

Roubíčková, J. 2009: Finanční účetnictví I - sbírka řešených úloh, VŠE

Walther, L., Skousen, CH. 2008: Basics of Accounting & Information Processing. Bookboon.

FOTR, J., SOUČEK, I. Investiční rozhodování a řízení projektu. 1. vyd. Praha : Grada, 2010. ISBN 978-80-247-3293-0.

SRPOVÁ J. et al. Podnikatelský plán a strategie. 1. vyd. Praha: Grada. 2011. ISBN 978-80-247-4103-1,

VALACH, J. Investiční rozhodování a dlouhodobé financování. 3. vyd. Praha : Ekopress, 2011. ISBN 978-80-86929-71-2.

Note:

Further information:

No time-table has been prepared for this course

The course is a part of the following study plans:

• Stavební inženýrství, obor Management a ekonomika ve stavebnictví (compulsory course)