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
Přednáška	2 h
Cvičení	2 h

Studijní plán	Typ	Sem.	Kred.	Ukon.
Finance and Management - platný od ZS 2016/2017	P	2	6 kr.	Z,ZK

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.

Anotace

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