BPF_AFIA Financial Accounting

Ekonomicko-správní fakulta
podzim 2020
Rozsah
2/2/0. 6 kr. Ukončení: zk.
Vyučující
Ing. Bc. Jana Hvozdenská, Ph.D. (přednášející)
Ing. Petr Valouch, Ph.D. (přednášející)
doc. Ing. Jana Vodáková, Ph.D. (přednášející)
Garance
Ing. Bc. Jana Hvozdenská, Ph.D.
Katedra financí – Ekonomicko-správní fakulta
Kontaktní osoba: Mgr. Jana Nesvadbová
Dodavatelské pracoviště: Katedra financí – Ekonomicko-správní fakulta
Rozvrh
Út 14:00–15:50 S305
  • Rozvrh seminárních/paralelních skupin:
BPF_AFIA/01: Út 16:00–17:50 S305, J. Hvozdenská
Předpoklady
No special prerequisites are demanded.
Omezení zápisu do předmětu
Předmět je nabízen i studentům mimo mateřské obory.
Předmět si smí zapsat nejvýše 24 stud.
Momentální stav registrace a zápisu: zapsáno: 0/24, pouze zareg.: 0/24, pouze zareg. s předností (mateřské obory): 0/24
Mateřské obory/plány
Cíle předmětu
The aim of this course is to describe and explain basic principles, assumptions and methods of financial accounting and to compile the financial statements of the enterprise. Accounting is often called the "language of business." This language can be viewed as an information system that provides essential information about the financial activities of an entity to various individuals or groups for their use in making informed judgments and decisions. Correct understanding and explanation of this “information base” is the next aim of this course.
Výstupy z učení
At the end of this course a student will be able to: - describe and explain basic principles, assumptions and principles of financial accounting; - use basic methods of accounting viewing of economic processes in companies; - analyze the simple economic problems, establish a procedure to assess the impact of accounting and financial solutions for profit; - compile the financial statements of the enterprise; - characterize the general methods of harmonization in accounting; - understand to concept of basic international accounting rules like IFRS ans US GAAPs, etc.
Osnova
  • Content of lectures and seminars: 1. Substance and functions of accounting, characteristic features and legal aspects of accounting, general accounting principles. Balance sheet in accounting, its function, system and utilization. 2. Assets and liabilities, their structure and definition, assets and liabilities classes, their mutual relations. Balance sheet system, impact of economic transactions on balance sheet. 3. Costs and revenues of accounting unit as part of profit and loss statement and related accounting procedures. 4. Methodical parts of accounting, account and account system, chart of accounts and outline of accounts, accounting documents, account books, accounting control system. 5. Inventory accounting methods, its valuation, inventorying and analytical evidence. Specific accounting techniques concerning internally produced inventory. Strange cases of inventory accounting at the end of accounting period. 6. Financial accounts, their structure and importance, cash, cash in transit, bank accounts. 7. Accounting techniques concerning long-term (fixed) assets of accounting unit. Classification of long-term (fixed) assets, ways of their acquisition. Basic procedures of accounting of assets acquisition and depiction during their lifetime. Methods of long-term (fixed) assets depreciation (accounting perspective). 8. Characteristic of clearing relations. Accounting procedures concerning receivables and liabilities from business relationships. 9. Accounting concerning equity of accounting unit. Changes in equity, capital funds, profit funds, accumulated profit or outstanding loss from previous years and loss/profit from this accounting period. 10. Accounting concerning long-term borrowed capital and reserves. Obligation emission and long-term bank credits. 11. Compilation of closing accounting statements – balance sheet, profit and loss statement, Notes to the financial statements, cash flow statement and equity changes statement. 12. Introduction to the European accounting, harmonization of accounting, Directives of the European union. US GAAP 13. International Financial Reporting Standards - conceptual framework.
Literatura
    povinná literatura
  • DAVID ALEXANDER AND CHRISTOPHER NOBES. Financial Accounting: An International Introduction. Sixth edition. Pearson Education Limited, 2016. ISBN 978-1-292-10299-3. info
Výukové metody
Lectures of the theory, seminars on the accounting of basic economic operations typical for companies using basic international and national accounting rules. Compilation of financial statements.
Metody hodnocení
Claims for exam: - 1 presentation of theory or practice during the semester (1 x 10 points). In case of practical presentation (i.e. exercise), the exercise is chosen by a student or by a lecturer always minimally one week in advance. Unless the student is excused (he/she is ill), the student has to present the exercise at specified date. - One control test (40 points) during semester. Test contains theoretical (questions) and practical part (exercises). - Exam (final test, 50 points) at the end of the semester. All together student might get 100 points. Points from each activity (presentation, control test, final test) are cumulated together. Based on the final score you will get final grade. Final grade scale is following: 100 - 92 % - A 91 - 84 % - B 83 - 76 % - C 75 - 68 % - D 67 - 60 % - E less than 60 % - F
Vyučovací jazyk
Angličtina
Informace učitele
The course is taught annually. The course is taught: every week. Lectures and seminars are not recorded. Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination. Students in this course are expected to adhere to the Masaryk University’s high standards of integrity as spelled out in the Disciplinary Code for Students and Directive N.3/2008. Anyone who cheats on tests or exams, will be subject to the penalties set forth in the Code.
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Studijní materiály
Předmět je vyučován každoročně.
Předmět je zařazen také v obdobích podzim 2017, podzim 2018, podzim 2019, podzim 2021, podzim 2022, podzim 2023, podzim 2024.