Financial accounting

Garant předmětu:

Jiří Vašíček

Lecturer:

Július Bemš, Jiří Vašíček

Tutor:

Július Bemš, Jiří Vašíček

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

Requirements:

Syllabus of lectures:

1.Accounting - importance, subjects, objectives.

CR and IFRS

2.Principles and methodology of accounting, accounting systems.

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

4.Cost and revenue, provisions, accruals and deferrals.

5.Capital and financial accounts.

6.Balance sheet and its segmentation.

7.Profit and loss account and its analysis.

8.Cash flow statement, free cash flow.

9.Tax system and accounting.

10.Financial analysis, methods and objectives.

11.Methodology of calculation regulatory price.

12.Option and derivates, pricing

13.Consolidated balance sheet, firm transforming, auditing.

14.Summary, reserve

Syllabus of tutorials:

1.Accounting - importance, subjects, objectives.

2.Balance sheet and its components.

3.Costs and revenues in the accounting.

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

5.Examples of provisions, accruals and deferrals.

6.Examples of financial operations book-keeping.

7.Accounting statements, tax in accounting.

8.Balance sheet, profit and loss account analysis.

9.Cash flow statement and its analysis.

10.Financial analysis.

11.Financial analysis.

12.Test.

13.Software for accounting.

14.Assessment.

Study Objective:

Study materials:

1. Alexander, D.; Britton, A.;Jorissen, A.: International Fiancial Reporting and Analysis, Thomson Learning, 2005

2. International Financial Reporting Standards, IASB, London 2005, www.ifrs.org

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

4. Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso, Financial Accounting, IFRS Edition: 2nd, Wiley, 2012

Note:

Further information:

https://moodle.fel.cvut.cz/courses/B1M16FIU

Time-table for winter semester 2024/2025:

	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	roomT2:A3-415 Vašíček J. 09:15–10:45 (lecture parallel1) Dejvice Cvičebna 13116roomT2:A3-415 Bemš J. 12:45–14:15 (lecture parallel1 parallel nr.103) Dejvice Cvičebna 13116
Wed
Thu
Fri

Time-table for summer semester 2024/2025:

Time-table is not available yet

The course is a part of the following study plans:

• Electrical Engineering, Power Engineering and Management - Management of Power Eng. and Electr. (compulsory course of the branch)