| Course title | Accounting Reports |
|---|---|
| Course code | UPEM/PUCV |
| Organizational form of instruction | Lecture + Tutorial |
| Level of course | Bachelor |
| Year of study | not specified |
| Semester | Winter |
| Number of ECTS credits | 3 |
| Language of instruction | Czech |
| Status of course | Compulsory-optional, Optional |
| Form of instruction | Face-to-face |
| Work placements | This is not an internship |
| Recommended optional programme components | None |
| Lecturer(s) |
|---|
|
| Course content |
|
Financial reporting and its importance. Financial/accounting statements and its structure. Financial and tax documents in reference to book entries. Financial documents in company practice. Creative accounting. Audit and its importance. Concurrent control of study, extent and orientation of individual papers. Accounting Reports and Criminalities Accounting Statements and their Structure Accounting and Taxation Documents in relation to Accounting Notations Accounting Documents in the Company Work Experience Creative Accounting Auditing and its Importance
|
| Learning activities and teaching methods |
| Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book) |
| Learning outcomes |
|
The aim of the course is to acquaint the students with financial reporting that serves as an instrument for reviewing of crimes against economic discipline, especially within falsification of information about company economy and property. The course focuses on specific areas of accounting and registration including documents supporting financial operations and statements. Focus of the course lies in the structure of accounting statements of company profit or loss, balance and cash-flow as well as its contexture. The attention is paid to methods of statement falsification by operation of creative accounting. The course includes external and internal audit including forensic audit for the purpose of investigation of frauds.
A student masters the knowledge of the structure of financial statements, including the profit and loss account, balance sheet and cash flow and their continuity. Gain knowledge of the methods of distorted statements and the effects of creative accounting during a function of external and internal audit results, including the forensic audit. |
| Prerequisites |
|
unspecified
|
| Assessment methods and criteria |
|
Written examination, Home assignment evaluation
The graded assignment is granted upon completion of 3 correspondence tasks and passing the written test (conditioned by prior submission of correspondence tasks). |
| Recommended literature |
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| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester | |
|---|---|---|---|---|
| Faculty: Faculty of Economics and Administration | Study plan (Version): Enterprise Management (2014) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Enterprise Management (2015) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Enterprise Management (2013) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Public Economics and Administration (2013) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Enterprise Management (2013) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Public Economics and Administration (2015) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Enterprise Management (2016) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Enterprise Management (2015) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Management of Financial Risks (2013) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Enterprise Management (2016) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Management of Financial Risks (2015) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Management of Financial Risks (2014) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Public Economics and Administration (2014) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Enterprise Management (2014) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |