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Lecturer(s)
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Černohorská Liběna, doc. Ing. Ph.D.
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Svobodová Libuše, Ing. Ph.D.
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Course content
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Specifics of accounting of financial institutions. Accounting treatment of treasury and interbank transactions. Accounting for active and passive transactions in relation to customers. Accounting for securities transactions. Accounting for tangible and intangible assets. Accounting in foreign branches. Accounting for share capital and capital funds accounts. Accounting for long-term liabilities. Accounting for expenses and income. Use of closing and profit and loss accounts and off-balance sheet accounts including derivative transactions.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Methods of individual activities, Stimulating activities (simulation, games, drama)
- Contact teaching
- 65 hours per semester
- Preparation for an exam
- 26 hours per semester
- Home preparation for classes
- 26 hours per semester
- Preparation for a credit (assessment)
- 33 hours per semester
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Learning outcomes
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The aim of the course is to understand the specifics of double-entry accounting in the conditions of financial institutions, orientation in the financial statements of these institutions.
A student who has successfully completed the course can: explain the differences in accounting for financial institutions; characterise the content of the various accounts of financial institutions; characterise the nature of the various items on the balance sheet and profit and loss account of financial institutions. A student who has successfully completed the course will be able to: orient themselves in the various problem areas of financial institution accounting; account for cash transactions, foreign currency transactions, deposits with the central bank and other banks, credit accounts of other banks; account for deposit and credit transactions from bank customers; accounting for selected securities transactions; accounting for transactions in tangible and intangible assets; accounting for cost and revenue transactions; close the accounts and prepare the financial statements. Interpret financial institution accounting outputs in a comprehensible manner; decide on the valuation and accounting treatment of typical situations in the accounting for assets, liabilities and capital in the context of financial institutions. A student who has successfully completed the course is able to: incorporate a consideration of the accounting dimension of problems into problem solving; communicate clearly and persuasively to professionals and laypersons the nature of technical problems in the accounting of financial institutions.
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Prerequisites
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Basic knowledge of accounting methodology.
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Assessment methods and criteria
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Oral examination, Written examination, Student performance assessment
Credit: - Active participation in the exercises Examination: - writtten, oral
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Recommended literature
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BALOUŠEK, R. a kol. Podvojné účetnictví bank. Praha, 2007.
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DVOŘÁKOVÁ, D. Finanční účetnictví a výkaznictví podle mezinárodních standardů IFRS. Brno, 2011.
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KUBÍČKOVÁ, D. Účetní systémy. Praha, 2010.
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PILÁTOVÁ, J. Zákon o účetnictví s komentářem. Praha. 2017.
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SKÁLOVÁ, J. Podvojné účetnictví. Praha. 2011.
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