| Course Unit Code | 634-2008/01 |
|---|
| Number of ECTS Credits Allocated | 6 ECTS credits |
|---|
| Type of Course Unit * | Compulsory |
|---|
| Level of Course Unit * | First Cycle |
|---|
| Year of Study * | |
|---|
| Semester when the Course Unit is delivered | Winter Semester |
|---|
| Mode of Delivery | Face-to-face |
|---|
| Language of Instruction | Czech |
|---|
| Prerequisites and Co-Requisites | |
|---|
| Prerequisities | Course Unit Code | Course Unit Title |
|---|
| 634-2004 | Economics of an Enterprise |
| Name of Lecturer(s) | Personal ID | Name |
|---|
| BUH50 | prof. Ing. Jana Buchtová, CSc. |
| Summary |
|---|
| The Financial Accounting I. is teaching the students the basics of double-entry bookkeeping, 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. |
| Learning Outcomes of the Course Unit |
|---|
The student will know the basics of double-entry accounting system for enterpise. He can read the financial statements - balance sheet and profit and loss statement.
|
| Course Contents |
|---|
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.
|
| Recommended or Required Reading |
|---|
| Required Reading: |
|---|
| [1] BAKER, R.E., LEMBKE, V.C., KING, T.S., JEFFREY, C.: Advanced Financial Accounting, McGraw-Hill/Irwin, 2007. |
[1] BUCHTOVÁ, J.: Programová učebnice Podvojné účetnictví pro podnikatele včetně základů, MIRAGO Ostrava, 2004, 10. vydání.
BUCHTOVÁ, J. Finanční účetnictví aktualizace. Ostrava: VŠB – Technická univerzita Ostrava, 2015.
BUCHTOVÁ, J. Příklady z finančního účetnictví průmyslového podniku. Ostrava: VŠB – Technická univerzita Ostrava, 2018.
[2] BUCHTOVÁ, J.: Sbírka řešených příkladů z podvojného účetnictví pro podnikatele, MIRAGO Ostrava, 2008, 5. vydání. |
| Recommended Reading: |
|---|
[1] LARSON, K.D., MILLER, P.B.W.: Financial Accounting, Irwin 1995.
[2] ROBERTS, C., WEETMAN, P., GORDON, P.: International Financial Accounting: A Comparative Approach, Pearson Education, 2002.
[3] International Financial Reporting Standards (IAS/IFRS). |
| [1] RYNEŠ, P.: Podvojné účetnictví a účetní závěrka, Anag, Olomouc, 2011. |
| Planned learning activities and teaching methods |
|---|
| Lectures, Tutorials |
| Assesment methods and criteria |
|---|
| Tasks are not Defined |