| Course Unit Code | 634-3019/01 |
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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 * | Second Cycle |
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| Year of Study * | First Year |
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| Semester when the Course Unit is delivered | Summer 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 | Course succeeds to compulsory courses of previous semester |
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| 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 II is teaching the students the system of double-entry bookkeeping in industrial enterpise, i.e. to charge about tangible and intangible fixed assets, inventories, debtors and creditors, capital stock, expenses, revenues and income. There are explaind the specific of given problematic, i.e. how to acces to appreciate of assets and liabilities, adjustment of values of assets, deferred tax not only of position of financial accounting, but also of position of taxation law. There are also explained the principles of consolidate balance sheet and income statement. The students will used basic informations about IAS/IFRS and US GAAP. |
| Learning Outcomes of the Course Unit |
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The student will know the double-entry accounting system for industrial enterprise, he will know the basic principles about IAS/IFRS and US GAAP.
He will know accounting system about tangible and intangible fixed assets, financial assets, inventories, debtors and creditors, capital stock, expenses, revenues and income.
He can used it in economic decision making in his practice in industrial enteprises.
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| Course Contents |
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Problematic of financial accounting of industrial enterprise:
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.
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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.
KIMMEL P. D., WEYGANDT J. J., KIESO D. E. Financial Accounting: Tools for Business Decision Making. 6nd. New Jersey: John Wiley & Sons, 2010, ISBN 9780470534779.
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BUCHTOVÁ, J. Programová učebnice Podvojné účetnictví pro podnikatele včetně základů. Ostrava: MIRAGO, 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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ROBERTS, C., WEETMANN, P., GORDON, P. International Financial Accounting: A Comparative Approach. Pearson Education, 2002.
International Financial Reporting Standards (IAS/IFRS.
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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.
Mezinárodní účetní standardy (IAS/IFRS) v platném znění.
KOVANICOVÁ, D. Finanční účetnictví: světový koncept: IFRS/IAS. Praha: POLYGON, 2005, ISBN 80-7273-129-7.
RYNEŠ, P. Podvojné účetnictví a účetní závěrka. Olomouc: ANAG, 2021, ISBN 978-80-7263-633-4.
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| Planned learning activities and teaching methods |
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| Lectures, Tutorials, Project work |
| 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 |