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Lecturer(s)
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Pavel Jan, prof. Ing. Ph.D.
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Šenec Alexandr, PaedDr.
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Course content
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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
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book)
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Learning outcomes
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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.
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Prerequisites
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unspecified
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Assessment methods and criteria
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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).
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Recommended literature
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Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů a související právní předpisy.
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KOVANICOVÁ, D., KOVANIC, P.:. Poklady skryté v účetnictví. - Díl I - Jak porozumět účetním výkazům.EU, IAS, US GAAP. 6. vyd. Praha: Polygon, 2001. ISBN 8072730479.
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KRUPOVÁ, L.:. Kreativní účetnictví. Praha: Komora auditorů ČR, 2001. ISBN 809028552X.
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MYŠKOVÁ, R.:. Dokladovost v účetnictví. Praha: ČZT, s.r.o., 2004. ISBN 8070843594.
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MYŠKOVÁ, R.:. Účetní výkaznictví (pro kombinovanou formu studia). Pardubice, 2004. ISBN 8071946958.
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ŠÁMAL, P.:. Podnikání a ekonomická kriminalita v České republice. Praha: C.H.Beck, 2001. ISBN 8071797937.
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