Financial Accounting of Industrial Enterprise I
| Type of study | Bachelor |
|---|---|
| Language of instruction | Czech |
| Code | 654-2019/02 |
| Abbreviation | FUPP I |
| Course title | Financial Accounting of Industrial Enterprise I |
| Credits | 6 |
| Coordinating department | Department of Industrial Systems Management |
| Course coordinator | Ing. Josef Kutáč, Ph.D. |
Osnova předmětu
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.
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
Povinná literatura
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.
BAKER, R.E., LEMBKE, V.C., KING, T.S., JEFFREY, C.Advanced Financial Accounting. McGraw-Hill/Irwin, 2007.
Doporučená literatura
International Financial Reporting Standards (IAS/IFRS).
ROBERTS, C., WEETMAN, P., GORDON, P. International Financial Accounting: A Comparative Approach. Pearson Education, 2002.
ROBERTS, C., WEETMAN, P., GORDON, P. International Financial Accounting: A Comparative Approach. Pearson Education, 2002.