FIUBAACC Accounting

Obchodně podnikatelská fakulta v Karviné
léto 2022
Rozsah
1/2/0. 6 kr. Ukončení: zk.
Vyučující
Ing. Markéta Šeligová, Ph.D. (přednášející)
Garance
Ing. Markéta Šeligová, Ph.D.
Kontaktní osoba: Ing. Irena Szarowská, Ph.D.
Omezení zápisu do předmětu
Předmět je určen pouze studentům mateřských oborů.
Mateřské obory/plány
Osnova
  • 1. Accounting Principles and the Financial Statements
    Accounting principles and the financial statements are described though fundamental accounting concepts to include basic accounting principles such as the separate entity and historical cost principles, information typically found in financial statements, such as the balance sheet and income statement, criteria used to determine revenue and expense recognition, the difference between accrual and cash accounting. Understand concepts underlying measurement business transactions, income measurement, closing entries, reporting and merchandising accounting are thoroughly explained.
    2. Current Assets
    Current assets are explained though concepts inventory, inventory cost under the periodic inventory system, impact of inventory decisions, inventory cost under the perpetual inventory system, valuing inventory by estimation, inventory and financial statements and management issues related to inventory. Concepts internal control, internal control over merchandising transactions, cash equivalents and cash control are explained. Internal control and the financial statements and management issues related to internal control, concepts notes and account receivable, uncollectible accounts, common calculations for notes receivable are explained. Understand receivable and the financial statements, evaluating the level of accounts receivable and ethical ramifications are described.
    3. Long-term Assets
    Long-term assets are explained though long-term assets, acquisition cost of property, plant and equipment. Long-term assets are based on understanding depreciation and disposal of depreciable assets, intangible assets and management decisions relating to long-term asset are described.
    4. Current Liabilities and Fair Value Accounting
    Current liabilities are explained though current liabilities, common types of current liabilities, contingent liabilities, commitments and valuation approaches to fair values accounting. Applications using present value and understand business issues related to current liabilities are described.
    5. Long-term Liabilities
    Long-term liabilities are based on understanding concepts long-term liabilities, accounting for the issuance of bonds, using present value to value a bond amortization of bond discounts and premium. Long-term leases, pension liabilities, long-term liabilities and the financial statements, evaluating the decision to issue long-term debt are explained.
    6. The Statement of Cash Flows
    The statement of cash flows is explained though concepts the statement of cash flows determining cash flows from operating activities, determining cash flows from investing activities and determining cash flows from financing activities. Preparing the statement of cash flows and financial statements and analyzing cash flows is described.
    7. Financial Statement Analysis
    Financial statement analysis is based on understanding concepts underlying financial performance measurement, tools and techniques of financial analysis, comprehensive illustration of financial ratio analysis and evaluating quality of earnings and performance assessment.
    8. Accounting for Partnerships and Corporations
    Accounting for partnerships and corporations is based on understanding of accounting terminology, understand the general characteristics of a partnership and the importance of each one. Accounting for partnerships and corporations is explained though calculate the division of profits, prepare the proper journal entries, and prepare the financial statements for a partnership, to calculate and prepare the journal entries for the sale of a partner-ship interest, the withdrawal of a partner, and the addition of a partner, to calculate and prepare the journal entries for a partnership that is going out of business.
Vyučovací jazyk
Angličtina
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Předmět je zařazen také v obdobích zima 2021.
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