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Lecturer(s)
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Sejkora František, Ing. Ph.D.
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Course content
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Aims of financial accounting and its harmonisation. IASB framework for financial statements. Accounting principles and its application with the accent put on evaluation. Inventories. Long-term tangible assets. Intangible assets. Financial instruments - selected issues. Equity and selected aspects of its record. Liabilities, provisions and contingent liabilities. Income, expense, profit or loss. Operating segments. Effects of changes in exchange rates. Government grants. Leases. Interim financial reporting. Consolidated statements.
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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, Skills training
- unspecified
- 3 hours per semester
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- 55 hours per semester
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- 10 hours per semester
- unspecified
- 82 hours per semester
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Learning outcomes
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The aim of the course is to acquaint the students with the picture of accounting at the contemporary level of its development. The accent is put on the ability to use accounting data in the company management, understand its information values recorded in financial statements in compliance with generally accepted accounting principles and conception of accounting according to IFRS.
Students will be able to use theoretical knowledge in the sphere of accounting as well as in all related spheres, furthermore, they will be able to compare the Czech accounting system with IFRS, know how to select appropriate methods in order to solve single accounting transactions, present its impact on specialists and laics and defend its solutions with adequate arguments.
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Prerequisites
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The course assumes basic knowledge of double entry bookkeeping at the undergraduate level, including the framework knowledge of Czech accounting legislation. The advantage is the knowledge of Czech commercial law at undergraduate level of economic fields of study.
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Assessment methods and criteria
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Oral examination, Written examination, Student performance assessment, Discussion
The assignment is granted upon completion of the following conditions: completion of two correspondence tasks (within electronic course), passing the written test (it examines the ability to solve selected problems of financial accounting and determine its practical impact on statement of balance). Student have to obtain form the written text 65 % of marks minimally. The examination is written (the first term), resp. oral (next terms). It examines the ability to interpret comprehensively selected accounting transactions in contexture as well as the ability to discuss financial accounting at professional level.
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Recommended literature
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České účetní standardy č. 001 - 023.
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Vyhláška 500/2002 Sb., kterou se provádějí některá usnesení zákona 563/1991 Sb., ve znění pozdějších předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví.
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Zákon 563/91 Sb. o účetnictví.
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Dvořáková, Dana. Finanční účetnictví a výkaznictví podle mezinárodních standardů IFRS : [zahrnuty změny IFRS platné od 1.1.2009]. Brno: Computer Press, 2008. ISBN 978-80-251-1950-1.
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IASB, SU. Mezinárodní standardy účetního výkaznictví (IFRS) včetně Mezinárodních účetních standardů (IAS) a Interpretací k 1. lednu 2005.. London, Praha, 2005. ISBN 1-904230-79-2.
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IASB, SU. Mezinárodní standardy účetního výkaznictví (IFRS) včetně Mezinárodních účetních standardů (IAS) a Interpretací k 1. lednu 2006. (dodatek k IFRS 2005 - změny roku 2006).. London, Praha, 2006. ISBN 80-239-7171-9.
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Janhuba, M.:. Účetnictví . (Úvod do teorie).. VŠE, Praha, 1998.
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kol.:. Nový koncept právní úpravy účetnictví a aplikace Mezinárodních standardů účetního výkaznictví (IFRS). Praha: ACCA a Private Waterhouse Coopers, 2004.
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Kovanicová, D.:. Finanční účetnictví - světový koncept.. Polyb¨gon, Praha, 2003.
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Kraftová, I., Suchánek, D.:. Finanční účetnictví s akcentem na IFRS. (Vybrané problémy).. Pardubice, 2010.
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Mládek, R.:. Světové účetnictví.. Praha, 2002. ISBN 80-7201-307.
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