OPF:FIUBAUFI Financial Institutions Account - Course Information

FIUBAUFI Financial Institutions Accounting

Extent and Intensity

2/1/0. 5 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Ivana Koštuříková, Ph.D. (lecturer)
Ing. Ivana Koštuříková, Ph.D. (seminar tutor)

Guaranteed by

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

Prerequisites

FIUBAFUA Financial Accouting I || FIUBPFUA Financial Accounting I || UCBAFUA Financial Accouting I || UCBPFUA Financial Accounting I
Successfull completion of course is conditioned by completion of 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

• Banking (programme OPF, B_HOSPOL)

Course objectives

Financial Institutions Accounting, for example the banks and of security institutions could perform economic counselling activity and stability for different business and non-business entities. The subject Financial Institutions Accounting course is to make students specific problems of the legal regulation of bank accounting and statement and the group of accounts description of bank in the Czech Republic. The aim of the course is to make students familiar with the description of legal regulation of security institutions and the group of accounts of security institutions, the characteristics of receivables and ledgers of special financial activities, and the characteristics and accounting of securities and operations in bank and of security institutions.

Syllabus

• 1. Legal regulation of bank accounting, the group of accounts description of bank
  2. The characteristics of financial operations, accounts, cash desks, bank accounts and transfers between financial accounts
  3. The characteristics of receivables and ledgers of special financial activities
  4. The characteristics and accounting of securities and operations
  5. The characteristics and accounting of Long terms assets and other operations with capital
  6. The elementary characteristics of costs and earnings and their illustration in accounting
  7. Annual accounts of banks and thein statutory
  8. Legal regulation of security institutions. The group of accounts of security institutions
  9. The characteristics and the elementary accounting operations in the group of accounts Financial position and assets
  10. The characteristics and the elementary accounting operations in the group of accounts Receivables , ledgers and period accounts
  11. The characteristics and the elementary accounting operations in the group of accounts capital and long term ledgers
  12. The characteristics and the elementary accounting operations in the group of accounts Costs and earnings (profit and loss)
  13. Annual accounts of security institutions and thein statutory
  

Literature

required literature
• IASB. Progress Report. http://www.ifrs.org/Use-around-the-world/Global-convergence/Convergence-with-US-GAAP/Documents/r_120420d.pdf. info

recommended literature
• HUAULT, I., RICHARD, CH. Finance: the discreet regulator: How financial activities shape and transform the world. Basingstoke: Palgrave Macmillan. ISBN 9781137033604. info
• LEONE, P. VENTO, G. A. Credit guarantee institutions and SME finance. Basingstoke: Palgrave Macmillan, 2012. ISBN 9780230362321. info

Teaching methods

Skills demonstration
Seminar classes

Assessment methods

Grade

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 (min. 70% success rate), oral exam

Activity	Difficulty [h]
Ostatní studijní zátěž	66
Přednáška	26
Seminář	13
Zkouška	40
Summary	145

• Enrolment Statistics (Winter 2015, recent)
  
• Permalink: https://is.slu.cz/course/opf/winter2015/FIUBAUFI