[3] JONES M. J. Financial Accounting. John Wiley & Sons, 2014.
[4] SHORT L. Financial Accounting. McGraw-Hill, 2014.
Terminated in academic year 2022/2023
Financial Accounting
| Type of study | Doctoral |
|---|---|
| Language of instruction | Czech |
| Code | 634-0903/02 |
| Abbreviation | FÚ |
| Course title | Financial Accounting |
| Credits | 10 |
| Coordinating department | Department of Economics and Management in Industry |
| Course coordinator | prof. Ing. Jana Buchtová, CSc. |
Subject syllabus
• Accounting of tangible and intangible fixed assets, special operations.
• Accounting of long-term financial assets and short-term financial assets.
• Accounting of inventories, work-in-progress and semi-finished products, finished products, valuation.
• Accounting of debtors and creditors, special operations and provisions.
• Accounting of operation with capital stock, long-term investments.
• Accounting of expenses, revenues and income, accruals and deferrals.
• Balance sheet and profit and loss account..
• Cash flow.
• Income tax payable and deferred.
• Financial analysis of accounting statement.
• Consolidated balance sheet and income statement.
• The basic informations of IAS/IFRS.
• Accounting of long-term financial assets and short-term financial assets.
• Accounting of inventories, work-in-progress and semi-finished products, finished products, valuation.
• Accounting of debtors and creditors, special operations and provisions.
• Accounting of operation with capital stock, long-term investments.
• Accounting of expenses, revenues and income, accruals and deferrals.
• Balance sheet and profit and loss account..
• Cash flow.
• Income tax payable and deferred.
• Financial analysis of accounting statement.
• Consolidated balance sheet and income statement.
• The basic informations of IAS/IFRS.
Literature
Advised literature
[4] International Financial Reporting Standards (IAS/IFRS).
[5] HARRISON W. T., HORNGREN C. Financial Accounting: International Financial Reporting Standards. Pearson, 2013.
[5] HARRISON W. T., HORNGREN C. Financial Accounting: International Financial Reporting Standards. Pearson, 2013.