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.

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.

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)

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