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.
Terminated in academic year 2020/2021
Financial Accounting II
| Type of study | Follow-up Master |
|---|---|
| Language of instruction | Czech |
| Code | 634-3002/01 |
| Abbreviation | FU II |
| Course title | Financial Accounting II |
| Credits | 7 |
| Coordinating department | Department of Economics and Management in Industry |
| Course coordinator | prof. Ing. Jana Buchtová, CSc. |
Subject syllabus
1/ Tangible and intangible fixed assets, special operations.
2/ Inventories, work-in-progress and semi-finished products, finished products, valuation.
3/ Long-term financial assets.
4/ Short-term financial assets.
5/ Debtors and creditors, special operations.
6/ Principle of prudence.
7/ Accruals and deferrals.
8/ Operatins in foreign currency.
9/ Operation with capital stock, long-term investments.
10/ Provisions.
11/ Expenses, revenues and income, accruals and deferrals.
12/ Income tax payable and deferred.
13/ Consolidated balance sheet and income statement.
14/ The basic informations of IAS/IFRS and US GAAP.
2/ Inventories, work-in-progress and semi-finished products, finished products, valuation.
3/ Long-term financial assets.
4/ Short-term financial assets.
5/ Debtors and creditors, special operations.
6/ Principle of prudence.
7/ Accruals and deferrals.
8/ Operatins in foreign currency.
9/ Operation with capital stock, long-term investments.
10/ Provisions.
11/ Expenses, revenues and income, accruals and deferrals.
12/ Income tax payable and deferred.
13/ Consolidated balance sheet and income statement.
14/ 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.
Advised literature
[1] Larson, K.D. – Miller, P.B.W.: Financial Accounting, Irwin 1995
[2] International Financial Reporting Standards (IAS/IFRS)
[2] International Financial Reporting Standards (IAS/IFRS)