OPF:FIUBAFUA Financial Accouting I - Course Information

FIUBAFUA Financial Accouting I

Extent and Intensity

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

Teacher(s)

Ing. Beata Blechová, Ph.D. (lecturer)
Ing. Ivana Koštuříková, Ph.D. (lecturer)
Ing. Iris Šimíková (lecturer)
Ing. Beata Blechová, Ph.D. (seminar tutor)
Ing. Ivana Koštuříková, Ph.D. (seminar tutor)
Ing. Milena Šorfová, Ph.D. (seminar tutor)

Guaranteed by

Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.

Prerequisites

There are no conditions to complete the course and the course can be recorded independently from other courses.

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 the course is to acquaint students with the substance and functions of accounting of business entities, determine the legal framework and apply so-called accounting thinking in analysis of effects of specific economic transactions on the structure of assets, liabilities, costs and income and financial situation of entities within economic activity. In addition, the objective of the course is to present and clarify basic methodological elements of accounting, including technical procedures of representation of the individual components of assets and resources of their coverage in accounting of an entrepreneur.

Syllabus

• 1. Substance of accounting and legal framework
  2. Accounting keeping and accounting records
  3. Basics of methodology in accounting - part 1
  4. Basics of methodology in accounting - part 2
  5. Accounting operations of balance sheet and profit and loss type
  6. Fixed assets -part 1
  7. Fixed assets -part 2
  8. Inventory and its representation in accounting
  9. Financial accounts
  10. Basic clearing business relations in accounting
  11. Bills of exchange in accounting
  12. Accounting of staff and social security and health insurance institutions
  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

Credit

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), course credit test (minimally 70% successfulness)

Activity	Difficulty [h]
Ostatní studijní zátěž	18
Přednáška	13
Seminář	26
Zápočet	30
Summary	87

• Enrolment Statistics (Summer 2015, recent)
  
• Permalink: https://is.slu.cz/course/opf/summer2015/FIUBAFUA