BPF_AFIA Financial Accounting

Ekonomicko-správní fakulta
podzim 2022
Rozsah
2/2/0. 6 kr. Ukončení: zk.
Vyučující
Ing. Bc. Jana Hvozdenská, Ph.D. (přednášející)
Ing. Bc. Jana Hvozdenská, Ph.D. (cvičící)
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, kromě Út 13. 9., kromě Út 1. 11.
  • Rozvrh seminárních/paralelních skupin:
BPF_AFIA/01: Út 16:00–17:50 S305, kromě Út 13. 9., kromě Út 1. 11., 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: 7/24, 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;
Osnova
  • Content of lectures and seminars: 1. The context and the purpose of financial accounting (definition, basic principles, accounting systems, reporting for decision making); 2. Statement of financial position (asset, liability, owners´equity, accounting eguation); 3. Income statement (revenue, expenses, net income); 4. The accounting cycle (legder, journal, account, capturing economic transactions); 5. Short-term financial assets (cash, bank account, short-term investments); 6. Inventory (materials, goods, work in progress, products); 7. Long-term assets (tangible, intangible, investments); 8. Receivables and current liabilities; 9. Owners´equity and long-term liabilities; 10. Revenue and expenses, accrual principle; 11. Closing process (closing the accounts, adjusting entries, trial balance) 12. Financial statements and reporting for external parties
Literatura
    doporučená literatura
  • SPICELAND, J. David, Wayne THOMAS a Don HERRMANN. Financial accounting. Fifth edition. New York: McGraw-Hill Education, 2019, xxiv, 648. ISBN 9781260091625. info
  • 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: - to be present at least 7 times at the seminars - 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 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.
Další komentáře
Studijní materiály
Předmět je vyučován každoročně.
Předmět je zařazen také v obdobích podzim 2017, podzim 2018, podzim 2019, podzim 2020, podzim 2021, podzim 2023, podzim 2024.