Terminated in academic year 2015/2016

Financial Accounting I.

Type of study	Bachelor
Language of instruction	Czech
Code	634-0408/01
Abbreviation	FÚI.
Course title	Financial Accounting I.
Credits	6
Coordinating department	Department of Economics and Management in Industry
Course coordinator	prof. Ing. Jana Buchtová, CSc.

Subject syllabus

- Basics of double-entry bookkeeping, function a metodics, generally accepted accounting principles, the balancing principle.
- The structure of balance-sheet, the system of balance-sheet accounts.
- The structure of profit and loss statement, accounting of expenses and sales.
- The basic of bilance information system.
- The accounting of tangible and intangible fixed assets.
- The accounting of inventories (raw materials and goods for sale).
- The accounting of receivables and liabilities, cash and bank accounts.
- Expenses and sales.
- Profit and loss account.

E-learning

Literature

1] Baker, R.E. – Lembke, V.C. – King, T.S. – Jeffrey, C.: Advanced Financial Accounting, McGraw-Hill/Irwin, 2007
[2] Buchtová, J.: Programová učebnice Podvojné účetnictví pro podnikatele
včetně základů, MIRAGO Ostrava, 2004, 10. vydání
[3] Buchtová, J.: Sbírka řešených příkladů z podvojného účetnictví pro
podnikatele, MIRAGO Ostrava, 2008, 5. vydání
[4] Zákon č. 563/1991 Sb., o účetnictví
[5] Vyhláška MF ČR č. 500/2002 Sb., k podvojnému účetnictví pro podnikatele
[6] České účetní standardy pro podnikatele v platném znění.
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Advised literature

[1] Larson, K.D. – Miller, P.B.W.: Financial Accounting, Irwin 1995
[2] Roberts, C. – Weetman, P. – Gordon, P.: International Financial Accounting: A Comparative Approach, Pearson Education, 2002
[3] International Financial Reporting Standards (IAS/IFRS)

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