Topic outline

  • BE1M16FIU, AE1M16FIU - Financial Accouting

    Principles of accounting. Assets, inventory and financial investment book keeping. Debt and equity capital. Cost, revenues and profit. Tax system and accounting. Balance sheet, profit and loss account. Cash flow statement. Analysis of company's financial position. International accounting standards. Auditing, consolidated statements.

    Teachers: doc. Ing. Jiří Vašíček, CSc., Ing. Josef Černohous

    • Rules

      • Lectures

        1.   Accounting - importance, subjects, objectives.
        2.   Principles and methodology of accounting, accounting systems.
        3.   Book-keeping of intangible assets and inventories, asset pricing.
        4.   Cost and revenue, provisions, accruals and deferrals.
        5.   Capital and financial accounts.
        6.   Balance sheet and its segmentation.
        7.   Profit and loss account and its analysis.
        8.   Cash flow statement, free cash flow.
        9.   Tax system and accounting.
        10.   Financial analysis, methods and objectives.
        11.   Financial analysis, methods and objectives.
        12.   Management accounting, information systems.
        13.   International accouting standards.
        14.   Consolidated balance sheet, auditing.

      • Training courses

        1.   Accounting - importance, subjects, objectives.
        2.   Balance sheet and its components.
        3.   Costs and revenues in the accounting.
        4.   Book-keeping of tangible and intangible assets, depreciation.
        5.   Examples of provisions, accruals and deferrals.
        6.   Examples of financial operations book-keeping.
        7.   Accounting statements, tax in accounting.
        8.   Balance sheet, profit and loss account analysis.
        9.   Cash flow statement and its analysis.
        10.   Financial analysis.
        11.   Financial analysis.
        12.   Test.
        13.   Software for accounting.
        14.   Assessment.

        • References

          1.   Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso, Financial Accounting, IFRS Edition: 2nd, Wiley, 2012
          2.  

          International Financial Reporting Standards, IASB, London 2005
          3.   Alexander, D.; Britton, A.;Jorissen, A.: International Fiancial Reporting and Analysis, Thomson Learning, 2005
          4.  
          Solomon L. M.,Vargo R.J.,Walther L.M.: Financial Accounting. New York 1991
          5.
          Czech accounting standarts