| Course Unit Code | 634-2019/01 |
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| Number of ECTS Credits Allocated | 6 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | First Cycle |
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| Year of Study * | Third Year |
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| Semester when the Course Unit is delivered | Winter Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | |
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| Prerequisities | Course Unit Code | Course Unit Title |
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| 634-2018 | Economics of an Industrial Enterprise |
| Name of Lecturer(s) | Personal ID | Name |
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| BUH50 | prof. Ing. Jana Buchtová, CSc. |
| Summary |
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The Financial Accounting of Industrial Enterprise I. is teaching the students the basics of double-entry bookkeeping for industrial enterprise, i.e. to understand the balancing principle, the structure of balance-sheet and profit and loss account, the basic entries accounting and generally accepted accounting principles. He will know the basics of accounting system about tangible and intangible fixed assets, financial assets, inventories, debtors and creditors, capital stock, expenses, revenues and income in industrial enteprises.
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| Learning Outcomes of the Course Unit |
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The student will know the basics of double-entry accounting system for industrial enterpise. He can read the financial statements - balance sheet and profit and loss statement. He will know accounting system about tangible and intangible fixed assets, financial assets, inventories, debtors and creditors, capital stock, expenses, revenues and income.
The student can used the basics of financical accounting for "reading" of financial statements of industrial enteprises.
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| Course Contents |
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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.
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| Recommended or Required Reading |
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| Required Reading: |
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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.
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BUCHTOVÁ, J. Programová učebnice Podvojné účetnictví pro podnikatele včetně základů. Ostrava: MIRAGO Ostrava, 2004, 10. vydání, ISBN 80-86617-18-1.
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.
BUCHTOVÁ, J. Sbírka řešených příkladů z podvojného účetnictví pro podnikatele. Ostrava: MIRAGO Ostrava, 2008, 5. vydání, ISBN 80-86617-38-6.
MLÁDEK, R. IFRS and US GAAP: accounting policies and procedures. Praha: Leges, 2017, ISBN 978-80-7502-194-6.
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| Recommended Reading: |
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International Financial Reporting Standards (IAS/IFRS).
ROBERTS, C., WEETMAN, P., GORDON, P. International Financial Accounting: A Comparative Approach. Pearson Education, 2002.
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Zákon č. 563/1991 Sb., o účetnictví, v platném znění.
Vyhláška MF ČR č. 500/2002 Sb., k podvojnému účetnictví pro podnikatele v platném znění.
České účetní standardy pro podnikatele v platném znění.
RYNEŠ, P. Podvojné účetnictví a účetní závěrka, Olomouc: ANAG, 2021,ISBN 978-80-7263-633-4. |
| Planned learning activities and teaching methods |
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| Lectures, Tutorials |
| Assesment methods and criteria |
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| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
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| Credit and Examination | Credit and Examination | 100 (100) | 51 |
| Credit | Credit | 20 | 12 |
| Examination | Examination | 80 | 31 |