CTU FEE Moodle
Financial Accouting
B232 - Summer 23/24
This is a grouped Moodle course. It consists of several separate courses that share learning materials, assignments, tests etc. Below you can see information about the individual courses that make up this Moodle course.
Financial Accouting - BE1M16FIU
Main course
| Credits | 5 |
| Semesters | Winter |
| Completion | Assessment + Examination |
| Language of teaching | English |
| Extent of teaching | 2P+2S |
Annotation
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. Hello.
Study targets
No data.
Course outlines
1.Accounting - importance, subjects, objectives.
CR and IFRS
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.Methodology of calculation regulatory price.
12.Option and derivates, pricing
13.Consolidated balance sheet, firm transforming, auditing.
14.Summary, reserve
CR and IFRS
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.Methodology of calculation regulatory price.
12.Option and derivates, pricing
13.Consolidated balance sheet, firm transforming, auditing.
14.Summary, reserve
Exercises outlines
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.
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.
Literature
1. Alexander, D.; Britton, A.;Jorissen, A.: International Fiancial Reporting and Analysis, Thomson Learning, 2005
2. International Financial Reporting Standards, IASB, London 2005, www.ifrs.org
3. Glautier, M.W.E., Underdown, B.: Accounting - Theory and Practice. London 1991
4. Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso, Financial Accounting, IFRS Edition: 2nd, Wiley, 2012
2. International Financial Reporting Standards, IASB, London 2005, www.ifrs.org
3. Glautier, M.W.E., Underdown, B.: Accounting - Theory and Practice. London 1991
4. Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso, Financial Accounting, IFRS Edition: 2nd, Wiley, 2012
Requirements
No data.
Financial Accouting - AE1M16FIU
| Credits | 5 |
| Semesters | Winter |
| Completion | Assessment + Examination |
| Language of teaching | English |
| Extent of teaching | 2+2s |
Annotation
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.
Study targets
No data.
Course outlines
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.
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.
Exercises outlines
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.
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.
Literature
1. Alexander, D.; Britton, A.;Jorissen, A.: International Fiancial Reporting and Analysis, Thomson Learning, 2005
2.International Financial Reporting Standards, www.ifrs.org
2.International Financial Reporting Standards, www.ifrs.org
Requirements
No data.