UCBPFUB Financial Accounting II

School of Business Administration in Karvina
Winter 2014
Extent and Intensity
0/0. 3 credit(s). Type of Completion: zk (examination).
Guaranteed by
doc. Ing. Eva Sikorová, CSc.
Department of Finance and Accounting – School of Business Administration in Karvina
Prerequisites
FIUBAFUA Financial Accouting I || FIUBPFUA Financial Accounting I || UCBAFUA Financial Accouting I || UCBPFUA Financial Accounting I
Successful completion of course is conditioned by Financial Accounting I.
Course Enrolment Limitations
The course is offered to students of any study field.
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
Language of instruction
Czech
Further Comments
The course can also be completed outside the examination period.
The course is also listed under the following terms Winter 2012, Winter 2013.
  • Enrolment Statistics (recent)
  • Permalink: https://is.slu.cz/course/opf/winter2014/UCBPFUB