Financial Accounting 2

Studijní plán: Finance and Management - platný od ZS 2016/2017

Předmět Financial Accounting 2 (FU2a)
Garantuje Katedra ekonomických studií (KES)
Garant Ing. Kateřina Berková, Ph.D.
Jazyk anglicky
Počet kreditů 6
Prezenční studium
Přednáška2 h
Cvičení2 h
Studijní plán Typ Sem. Kred. Ukon.
Finance and Management - platný od ZS 2016/2017 P 2 6 kr. Z,ZK

Anotace

The course is an orientation in financial accounting of company, the ability to apply the results of financial accounting in the analysis of accounting information, the ability of organizations accounting entity, basic knowledge of links to management and economic analysis of the company when making business decisions.

Knowledge: Student orients account informative system of small and middle enterprise, its structure on manager and tax system. Student apllies double-entry method, reviews incidence of economic transaction on accounting entities' financial position of. Student orients the financial statements and analyses the financial situation and performance of company.

Skills: Student creates accounting entities' basic account informative system, analyses the economic transactions and evaluates the financial situation and performance of company.

Sylabus

  • Accounting and financial use
  • Harmonization process of accounting – IFRS
  • Procedures at the end of financial period – stocktaking, archiving, closing of book, financial statement
  • Operations at the end of financial period – accruing, lease
  • Operations at the end of financial period – corrective entries, provisions, foreign exchange differences
  • Income, tax base, income tax of corporation, tax evidence
  • Allocation of income, changes in equity
  • Financial statement
  • Balance sheet – formation, interpretation, financial analyse
  • Profit and loss statement – formation, interpretation, financial analyse
  • Cash flow statement, Notes to financial statements – formation, interpretation
  • Goodwill
  • Consolidated financial statements
  • Advance workings and account audit

Doporučená literatura

  • MCKEITH, J., COLLINS, B. Financial accounting and reporting. London: McGraw-Hill Higher Education, 2013. ISBN 978-0-07-713836-3.
  • HARRISON, W T. Financial accounting : international financial reporting standards. Harlow : Pearson, 2014. ISBN 978-0-273-77780-9.
  • CHAUDHRY, A. Interpretation and application of International financial reporting standards 2015. Hoboken: John Wiley & Sons, 2015. ISBN 978-1-118-88955-8.
  • COLLIS, B., McKEITH, J. Financial Accountung and Reporting. London: McGraw Hill, 2010. ISBN 13-978-0-07-711452-7.

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