OPF:UCBAFUB Financial Accouting II - Course Information

UCBAFUB Financial Accouting II

Extent and Intensity

1/2/0. 3 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Ivana Koštuříková, Ph.D. (lecturer)
Ing. Ivana Koštuříková, Ph.D. (seminar tutor)
Ing. Milena Šorfová, Ph.D. (seminar tutor)
Ing. Alena Valicová (seminar tutor)

Guaranteed by

doc. Ing. Eva Sikorová, CSc.
Department of Finance and Accounting – School of Business Administration in Karvina

Prerequisites

FIUBAFUA Financial Accouting I || UCBAFUA Financial Accouting I
Successful completion of course is conditioned by Financial Accounting I.

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.

fields of study / plans the course is directly associated with

• Banking (programme OPF, B_HOSPOL)
• Business Economics in Trade and Services (programme OPF, B_EKOMAN)
• Managerial Informatics (programme OPF, B_SYSINF)

Course objectives

The aim of this course is to broaden and deepen knowledge of financial accounting for business entities. The course is oriented on mastery of accounting of direct and indirect taxes, charges and foreign exchange gains and losses, accruals and deferrals and estimated items. In addition, students shall get acquainted with leasing and its accounting concept, the issue of changes in the registered capital and accounting reflection of other items of equity and liabilities. It is also intended to teach students to comprehend the contents and information value of the financial statements and disclosure of information of financial accounting. In this respect, the issue of consolidation of financial statements and audit and audit activities is not disregarded, and, last but not least, international harmonisation of accounting is included as well.

Syllabus

• 1. Taxes in accounting - part 1
  2. Taxes in accounting - part 2
  3. Charges, subsidies and foreign exchange gains and losses in accounting
  4. Temporary assets and liabilities
  5. Leasing in accounting
  6. Registered capital and its changes
  7. Other equity and liabilities and their representation in accounting
  8. Accounting closing operations
  9. Financial statements
  10. Basics of audit and annual report
  11. International harmonisation of accounting
  12. Basic definition of consolidated financial statements
  13. Case study
  

Literature

required literature
• WEETMAN, P. Financial accounting: an introduction. Harlow: Pearson Education, 2013. ISBN 9780273789581. info
• KOŠTUŘÍKOVÁ, I. Accounting (for the full-time students). Karviná: SU OPF, 2012. ISBN 978-80-7248-741-7. info

recommended literature
• DAVIES, T. Financial accounting. Harlow, England New York: Pearson, 2012. ISBN 978-0-273-72307-3. info
• ELLIOTT, B. Financial accounting and reporting. Harlow: Financial Times/Prentice Hall, 2012. ISBN 978-0-273-76079-5. info

Teaching methods

Skills demonstration
Seminar classes

Assessment methods

Grade

Language of instruction

English

Further comments (probably available only in Czech)

The course can also be completed outside the examination period.

Teacher's information

attendance in seminars 60 %, ongoing test (minimally 70% successfulness), oral exam

Activity	Difficulty [h]
Ostatní studijní zátěž	8
Přednáška	13
Seminář	26
Zkouška	40
Summary	87

• Enrolment Statistics (recent)
  
• Permalink: https://is.slu.cz/course/opf/winter2013/UCBAFUB