Terminated in academic year 2012/2013

Balance Sheed Analysis and Cash Flow

Type of study	Bachelor
Language of instruction	Czech
Code	117-0319/02
Abbreviation	AZ
Course title	Balance Sheed Analysis and Cash Flow
Credits	4
Coordinating department	Department of Accounting and Taxes
Course coordinator	doc. Ing. Dagmar Bařinová, Ph.D.

Subject syllabus

Introductory lecture introduction to literature course objectives and activities
The basic goals, assumptions of financial analysis and information requirements
Analysis of financial statements as part of financial analysis
Analysis of profit (profit and loss statement)
Analysis of the economic situation (balance sheet)
Relations between the financial statements
Relationship with the accounting profit and cash flow
The methodology of compiling the statement of cash flow
Principles for preparing cash flow statements
Consolidated Financial Statements
CR treatment compared with treatment according to the seventh EC Council directives, international
Accounting
with standards and regulations in some countries

E-learning

MOODLE

Literature

SEDLÁČEK, J. FINANCIAL ANALYSIS PODNIKU.1. Rating. BRNO:
COMPUTER PRESS, A.S., 2009. 154 S. ISBN 978-80-251-1830-6.
KOVANICOVÁ, D. How to understand the world, European, Czech
financial statements, 2 ed. Prague: Polygon 2004, ISBN 80-7273-095-9.
Bařinová, D., VOZŇÁKOVÁ, I. Evaluation and use of accounting
statements, managers, partners aakcionáře. Prague: GRADA
Publishing 2005th ISBN 80-247-11115-X.

Advised literature

1. HAKALOVÁ, J. Financial statements and auditing. First ed Brno: Tribun EU, 2010. 146 pp. ISBN 978-80-7399-144-9.

2. Law No. 563/91 Coll. on Accounting as amended
Third Czech accounting standards - 023,003,020,021

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