OPF:UCKFUCA Financial Accounting - Course Information
UCKFUCA Financial Accounting
School of Business Administration in KarvinaSummer 2008
- Extent and Intensity
- 0/0. 3 credit(s). Type of Completion: z (credit).
- Teacher(s)
- Ing. Dagmar Bártová (lecturer)
Ing. Beata Blechová, Ph.D. (lecturer)
Ing. Ivana Koštuříková, Ph.D. (lecturer)
doc. Ing. Eva Sikorová, CSc. (lecturer)
Ing. Iris Šimíková (lecturer)
Ing. Alena Valicová (lecturer) - Guaranteed by
- doc. Ing. Eva Sikorová, CSc.
Department of Finance and Accounting – School of Business Administration in Karvina - Course Enrolment Limitations
- The course is offered to students of any study field.
- Course objectives (in Czech)
- The Financial accounting course is a direct follow-up to the Accounting course. This course focuses on mastering the direct and indirect taxes, further the problems of the time differentiation, the capital accountants and long term liabilities, as well as on acquiring the basic knowledge of the process of the international harmonization of accounting. The aim of the course is to instruct students how to understand the contents and information capability of the financial statement and publication of information of financial accounting. In the given context, the issues of the consolidation of accounting statements are not omitted, along with an audit and auditor´s activity.
- Syllabus
- The Financial accounting course is a direct follow-up to the Accounting course. This course focuses on mastering the direct and indirect taxes, further the problems of the time differentiation, the capital accountants and long term liabilities, as well as on acquiring the basic knowledge of the process of the international harmonization of accounting. The aim of the course is to instruct students how to understand the contents and information capability of the financial statement and publication of information of financial accounting. In the given context, the issues of the consolidation of accounting statements are not omitted, along with an audit and auditor´s activity.
1. Taxation in accounting - direct taxation
2. Taxation in accounting - indirect taxation
3. Bills of exchange in accounting
4. Temporary accounts of assets and liabilities
5. Leasing, its substance and illustration in accounting
6. The registered capital and capital funds in accounting of the entrepreneurial subject - part I.
7. The registered capital and capital funds in accounting of the entrepreneurial subject - part II.
8. The funds created from the profit, the other capital accounts and their illustration in accounting, reserves
9. Costs, earnings of the accounting entity
10. Final accounts, closing of books of the entrepreneur
11. Audit statements of financial accounting and annual report
12. The international harmonization of accounting
13. The consolidation of financial statements
- The Financial accounting course is a direct follow-up to the Accounting course. This course focuses on mastering the direct and indirect taxes, further the problems of the time differentiation, the capital accountants and long term liabilities, as well as on acquiring the basic knowledge of the process of the international harmonization of accounting. The aim of the course is to instruct students how to understand the contents and information capability of the financial statement and publication of information of financial accounting. In the given context, the issues of the consolidation of accounting statements are not omitted, along with an audit and auditor´s activity.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- The course can also be completed outside the examination period.
Information on the extent and intensity of the course: Přednáška 8 HOD/SEM. - Teacher's information
- combined test (minimally 70 % successfulness)
- Enrolment Statistics (recent)
- Permalink: https://is.slu.cz/course/opf/summer2008/UCKFUCA