Terminated in academic year 2015/2016

Financial Accounting II

Type of study	Follow-up Master
Language of instruction	Czech
Code	634-0801/01
Abbreviation	FÚII.
Course title	Financial Accounting II
Credits	6
Coordinating department	Department of Economics and Management in Industry
Course coordinator	prof. Ing. Jana Buchtová, CSc.

Subject syllabus

- Tangible and intangible fixed assets, special operations.
- Inventories, work-in-progress and semi-finished products, finished products, valuation.
- Debtors and creditors, special operations.
- Operation with capital stock.
- Long-term investments.
- Expenses, revenues and income, accruals and deferrals.
- Income tax payable and deferred.
- The basic informations of IAS/IFRS and US GAAP.

E-learning

Literature

[1] Roberts, C. – Weetman, P. – Gordon, P.: International Financial Accounting: A Comparative Approach, Pearson Education, 2002
[2] Buchtová, J.: Sbírka řešených příkladů z podvojného účetnictví pro
podnikatele, 5. vydání, MIRAGO Ostrava, 2008
[3] Zákon č. 563/1991 Sb., o účetnictví
[4] Vyhláška MF ČR č. 500/2002 Sb., k podvojnému účetnictví pro podniktele

Advised literature

[1] Larson, K.D. – Miller, P.B.W.: Financial Accounting, Irwin 1995
[2] International Financial Reporting Standards (IAS/IFRS)
[3] Kovanicová, D.: Nová abeceda účetních znalostí pro každého, POLYGON Praha, 1999
[4] Kovanicová, P.: Podvojné účetnictví pro podnikatele, ANAG Olomouc, 2002

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