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Terminated in academic year 2021/2022

Financial Accounting of Industrial Enterprise I

Type of study Bachelor
Language of instruction Czech
Code 634-2019/01
Abbreviation FUPP I
Course title Financial Accounting of Industrial Enterprise I
Credits 6
Coordinating department Department of Economics and Management in Industry
Course coordinator prof. Ing. Jana Buchtová, CSc.

Subject syllabus

Problematic of financial accounting of industrial enterprise:
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.
BUCHTOVÁ, J. Finanční účetnictví aktualizace, studijní opora. Ostrava: VŠB - Technická univerzita Ostrava, 2015.
BUCHTOVÁ, J. Příklady z finančního účetnictví průmyslového podniku, studijní opora. Ostrava: VŠB – Technická univerzita Ostrava, 2018.

Literature

MLÁDEK, R. IFRS and US GAAP: accounting policies and procedures. Praha: Leges, 2017, ISBN 978-80-7502-194-6.
BAKER, R.E., LEMBKE, V.C., KING, T.S., JEFFREY, C.Advanced Financial Accounting. McGraw-Hill/Irwin, 2007.

Advised literature

International Financial Reporting Standards (IAS/IFRS).
ROBERTS, C., WEETMAN, P., GORDON, P. International Financial Accounting: A Comparative Approach. Pearson Education, 2002.