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Ukončeno v akademickém roce 2021/2022

Financial Accounting I

Type of study Bachelor
Language of instruction Czech
Code 634-2008/01
Abbreviation FU I
Course title Financial Accounting I
Credits 6
Coordinating department Department of Economics and Management in Industry
Course coordinator prof. Ing. Jana Buchtová, CSc.

Osnova předmětu

1/ Basics of double-entry bookkeeping, function a metodics, the balancing principle.
2/ Generally accepted accounting principles.
3/ Structure of balance-sheet, the system of balance-sheet accounts.
4/ Structure of profit and loss statement, accounting of expenses and sales.
5/ Basic of bilance information system.
6/ Information systems.
7/ Valuation in accounting.
8/ Accounting of tangible and intangible fixed assets.
9/ Accounting of inventories (raw materials and goods for sale).
10/ Accounting of little assets.
11/ Accounting of receivables and liabilities, cash and bank accounts.
12/ Expenses and sales.
13/ Profit and loss account.
14/ Opening and closing of accounting books.

E-learning

Integrovaný systém modulární počítačové podpory výuky ekonomicko-technického zaměření (http://lms.vsb.cz):
- Vzdělávací modul 6 – Finančně-ekonomická analýza a rozhodování: submodul Využití Money S3 ve finančním účetnictví.
- SIKOROVÁ, A. Informační podpora finančního účetnictví. Studijní opory. Ostrava: VŠB-TU Ostrava, 2015.

Povinná literatura

[1] BAKER, R.E., LEMBKE, V.C., KING, T.S., JEFFREY, C.: Advanced Financial Accounting, McGraw-Hill/Irwin, 2007.

Doporučená literatura

[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).