ESF:BPF_FIU2 Financial Accounting 2 - Course Information
BPF_FIU2 Financial Accounting 2
Faculty of Economics and AdministrationSpring 2025
- Extent and Intensity
- 2/2/0. 6 credit(s). Type of Completion: zk (examination).
In-person direct teaching - Teacher(s)
- Ing. Eva Hýblová, Ph.D. (lecturer)
Ing. Bc. Jana Hvozdenská, Ph.D. (seminar tutor)
Ing. Eva Hýblová, Ph.D. (seminar tutor)
Ing. Michaela Jurová, Ph.D. (seminar tutor)
Ing. Zuzana Křížová, Ph.D. (seminar tutor)
Ing. Petr Valouch, Ph.D. (seminar tutor) - Providers of Specific teaching support
- Ing. Jana Lundová (zapisovatel)
- Guaranteed by
- Ing. Eva Hýblová, Ph.D.
Department of Finance – Faculty of Economics and Administration
Contact Person: Iva Havlíčková
Supplier department: Department of Finance – Faculty of Economics and Administration - Timetable
- Thu 12:00–13:50 P101, except Thu 3. 4.
- Timetable of Seminar Groups:
BPF_FIU2/01: Wed 8:00–9:50 P102, except Wed 2. 4., P. Valouch
BPF_FIU2/02: Thu 10:00–11:50 S308, except Thu 3. 4., Z. Křížová
BPF_FIU2/03: Mon 14:00–15:50 P302b, except Mon 31. 3., Z. Křížová
BPF_FIU2/04: Mon 12:00–13:50 P302b, except Mon 31. 3., Z. Křížová
BPF_FIU2/05: Thu 8:00–9:50 S310, except Thu 3. 4., J. Hvozdenská
BPF_FIU2/07: Wed 14:00–15:50 P304, except Wed 2. 4., E. Hýblová
BPF_FIU2/08: Thu 14:00–15:50 P302b, except Thu 3. 4., Z. Křížová
BPF_FIU2/10: Wed 16:00–17:50 S313, except Wed 2. 4., E. Hýblová - Prerequisites
- ( PFFUI Financial Accounting I || BPF_FIU1 Financial Accounting 1 )&&(! PFFUII Financial Accounting II )
The course "Financial accounting II" follows Financial accounting I and other compulsory courses of the faculty and knowledge gained there. - Course Enrolment Limitations
- The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 401 student(s).
Current registration and enrolment status: enrolled: 164/401, only registered: 1/401, only registered with preference (fields directly associated with the programme): 1/401 - fields of study / plans the course is directly associated with
- there are 8 fields of study the course is directly associated with, display
- Course objectives
- The course enlarges students knowledge gained in the Financial accounting I. It interconnects theoretical attitudes, principles and methods of accounting that are used in depiction of economic transactions made by particular economic subjects. There are involved detailed accounting techniques connected to company assets and liabilities, mainly related to businesses, equity and long-term borrowed capital. Students are detailed acquainted with accounting techniques connected with revenues and expenses of accounting units, with closing items at the end of accounting period and preparation of closing balance sheet, the calculation of net income, preparing of profit and loss statement, cash flow statement and Notes (financial statements). The course is aimed to acquaint students with basic accounting techniques concerning assets and liabilities of corporations. The course is specially focused on preparation of financial statements, interpretation of accounting data and of their economic sense in the processes of financial management. Finishing the course students should to know theoretical attitudes and accounting methods and their application within solving usual accounting transactions of businesses and institutions.
- Learning outcomes
- Finishing the course students should be able to:
- apply theoretical approaches to identify a problem and propose accounting solution;
- use appropriate accounting methods for presenting economic processes of companies;
- analyze economic problems, to propose accounting solution and identify its impact on net income;
- prepare financial statements of the corporation and understand their content. - Syllabus
- 1. The meaning and character of short-term financial assets and liabilities, their valuation, accounting techniques, inventorying and analytical evidence.
- 2. Inventory, accounting methods, valuation, inventorying and analytical evidence.
- 3. Specific accounting techniques concerning internally produced inventory. Inventory accounting at the end of accounting period.
- 4. Long-term assets and their valuation, accounting techniques concerning long-term assets.
- 5. Characteristic of clearing relations. Accounting procedures concerning receivables and liabilities from business operations.
- 6. Clearing with employees, institutions, shareholders, corporations and companies associated in group. Taxes and subsidies. Accruals and deferrals.
- 7. Owners equity and its structure. Changes in equity, capital funds, profit funds, net income.
- 8. Long-term borrowed capital and reserves, obligation emission and long-term bank credits, accounting techniques.
- 9. Expenses and revenues, accounting procedures, net income, analytical evidence related to income tax. Calculation of the base for income tax, income tax.
- 10. Closing the books. Control of completeness, correctness and conclusive evidence of accounting, inventorying of assets and liabilities and closing items.
- 11. and 12. Preparation of financial statements – balance sheet, income statement, Notes to the financial statements, cash flow statement and equity changes statement.
- Literature
- required literature
- VODÁKOVÁ, Jana, Eva HÝBLOVÁ, Zuzana KŘÍŽOVÁ, Petr VALOUCH and Filip HAMPL. Finanční účetnictví 2. Sbírka příkladů (Financial Accounting 2. Collection of Examples). 1. dotisk 1. vyd. Brno: Masarykova univerzita, 2022, 157 pp. ISBN 978-80-210-9644-8. info
- SEDLÁČEK, Jaroslav, Eva HÝBLOVÁ, Zuzana KŘÍŽOVÁ and Petr VALOUCH. Finanční účetnictví (postupy účtování) (Financial Accounting (Accounting Procedures)). 1st ed. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2017, 239 pp. Účetnictví. ISBN 978-80-7380-644-6. info
- recommended literature
- RYNEŠ, Petr. Podvojné účetnictví a účetní závěrka : průvodce podvojným účetnictvím k 1.1.2024. 24. aktualizované vydání. Olomouc: Anag, 2024, 1295 stran. ISBN 9788075544056. info
- STEJSKALOVÁ, Irena. Finanční účetnictví pro manažery : s netradičně pojatými případovými studiemi. 3. aktualizované vydání. Praha: Wolters Kluwer, 2021, 192 stran. ISBN 9788075527738. info
- Teaching methods
- Theory on lectures. Practical accounting of economic operations typical for businesses using relevant chart of accounts on seminars. Preparation of financial statements.
- Assessment methods
- The course is concluded with an exam. All activities during the semester are counted towards the overall grade, including seminar attendance, presentation evaluations, ongoing tests, and the final exam. The maximum number of points is 100, with a minimum of 60 required. You can earn 4 points for attending classes, 4 points for presenting a case study, 30 points for ongoing tests, 60 points for the exam, and 2 points for extra activity. A detailed breakdown of points is available in the interactive syllabus of the course "Financial Accounting 2 – Course Progress and Completion." Ongoing tests and the exam are written and consist of multiple-choice questions, short theoretical questions, and practical examples. Students on a study abroad program should contact the instructor of their seminar group at the start of the semester and, by mutual agreement, prepare and submit a case study via email to replace the presentation. Upon returning from the study abroad program, they should contact the course guarantor to arrange a date for the ongoing tests and the exam. Any form of cheating, recording or leaking of tests, using unauthorized aids, communication tools, or any other disruption of the exam's objectivity (final assessment) will be considered a failure to meet the course requirements and a serious violation of academic regulations. As a result, the instructor will grade the exam with an "F" in the student information system, and the dean will initiate disciplinary proceedings, which may result in the termination of studies.
- Language of instruction
- Czech
- Follow-Up Courses
- Further comments (probably available only in Czech)
- Study Materials
The course is taught annually.
General note: Přednášky jsou dostupné online a ze záznamu.
Credit evaluation note: k = 1,5. - Listed among pre-requisites of other courses
- MPF_AUDI Auditing
(BPF_FIU1&&BPF_FIU2) && (!MPF_AAUD) && !NOWANY(MPF_AAUD)
- MPF_AUDI Auditing
- Enrolment Statistics (recent)
- Permalink: https://is.muni.cz/course/econ/spring2025/BPF_FIU2