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Financial Accounting of Industrial Enterprise

Type of study Doctoral
Language of instruction English
Code 654-0944/02
Abbreviation FÚPP
Course title Financial Accounting of Industrial Enterprise
Credits 10
Coordinating department Department of Industrial Systems Management
Course coordinator prof. Ing. Kamila Janovská, Ph.D.

Osnova předmětu

Problematic of financial accounting of industrial enterprise:
1. Accounting of tangible and intangible fixed assets, special operations.
2. Accounting of long-term financial assets and short-term financial assets.
3. Accounting of inventories, work-in-progress and semi-finished products, finished products, valuation.
4. Accounting of debtors and creditors, special operations and provisions.
5. accounting of operation with capital stock, long-term investments.
6. accounting of expenses, revenues and income, accruals and deferrals; tax analysis.
7. Balance sheet and profit and loss account of industrial enteprise.
8. Cash flow.
9. Problematic of income tax payable and deferred.
10. Specifics of accounting of industrial enterprise.
11. Financial analysis of accounting statement of industrial enterprise.
12. Consolidated balance sheet and income statement of big industrial enterprises.
13. Transformations of trade companies.
14. The basic informations of IAS/IFRS and US GAAP.

Povinná literatura

MLÁDEK, R. IFRS and US GAAP: accounting policies and procedures. Praha: Leges, 2017. ISBN 978-80-7502-194-6.
KIMMEL, P. D., J. J. WEYGANDT, D. E. KIESO. Financial Accounting: Tools for Business Decision Making. 6nd. New Jersey: John Wiley & Sons, 2010. ISBN 9780470534779 .
ONES, M. J. Financial Accounting. John Wiley & Sons, 2014. ISBN 978-1119977155 .
SHORT, L. Financial Accounting. McGraw-Hill, 2014. ISBN 978-0077158958 .

Doporučená literatura

International Financial Reporting Standards (IAS/IFRS).
HARRISON W. T., HORNGREN C. Financial Accounting: International Financial Reporting Standards. Pearson, 2013.