OPF:FIUBPFUB Financial Accounting II - Course Information

FIUBPFUB Financial Accounting II

Extent and Intensity

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

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. Iris Šimíková (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

FIUBEFUA Financial Accounting I || FIUBKFUA Financial Accounting I || FIUBPFUA Financial Accounting I || UCBPFUA Financial Accounting 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

there are 10 fields of study the course is directly associated with, display

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
• České účetní standardy pro podnikatele. info
• Vyhláška Ministerstva financí č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví, ve znění pozdějších předpisů. info
• Zákon č. 563/1991 Sb. o účetnictví, ve znění pozdějších předpisů. info
• Zákon č. 586/1992 Sb, o daních z příjmů, ve znění pozdějších předpisů. info
• 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
• BLECHOVÁ, B., JANOUŠKOVÁ, J. Podvojné účetnictví v příkladech 2012. Praha: Grada Publishing, 2012. ISBN 978-80-247-4185-7. info
• ŠIMÍKOVÁ, I., BLECHOVÁ, B., JANOUŠKOVÁ, J., KOŠTUŘÍKOVÁ, I., VAL. Účetnictví v příkladech. 2. vyd. Karviná: SU OPF, 2010. ISBN 978-80-7248-606-9. 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
• RYNEŠ, P. Podvojné účetnictví a účetní závěrka 2011. Olomouc: ANAG, 2011. ISBN 978-80-7263-633-4. info
• JINDRÁK, J. Sbírka souvztažností k účtům směrné účtové osnovy se vzorovou účtovou osnovou s opravami pro rok 2011. Olomouc: ANAG, 2011. ISBN 978-80-904256-2-0. info
• SLÁDKOVÁ, E., ŠRÁMKOVÁ, A., MRKVIČKA, J., VAŠEK, L. Finanční účetnictví a výkaznictví. Praha: ASPI, 2009. ISBN 978-80-7357-434-5. info
• BARTECZKOVÁ, I. Teorie podvojného účetnictví pro podnikatele. Karviná: SU OPF, 2003. ISBN 80-7248-191-6. info

Teaching methods

Skills demonstration
Seminar classes

Assessment methods

Grade

Language of instruction

Czech

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 (Winter 2014, recent)
  
• Permalink: https://is.slu.cz/course/opf/winter2014/FIUBPFUB