| Course title | Financial Statements |
|---|---|
| Course code | KUF/FS |
| Organizational form of instruction | Lecture + Lesson |
| Level of course | unspecified |
| Year of study | not specified |
| Semester | Winter and summer |
| Number of ECTS credits | 4 |
| Language of instruction | English |
| Status of course | unspecified |
| Form of instruction | Face-to-face |
| Work placements | This is not an internship |
| Recommended optional programme components | None |
| Lecturer(s) |
|---|
|
| Course content |
|
Topics: 1. Introduction to course, methodology notes. 2. Introducing to accounting: essence, meaning and function of accounting, generally preconditions (basic conception, legal regulation), accounting rules, general accounting principles, list of accounts. 3. Worldwide regulation and harmonisation of accounting and financial statements; approach to accounting. 4. Closing of accounting books - preparatory works, inventorying, tax analysis, operations with closing books. 5. Purposes and characteristics of financial statements. 6. Financial Statements: Balance Sheet - content and formal requirements. 7. Financial Statements: Profit/loss (Income) Statement - content and formal requirements. 8. Financial Statements: Supplement (Notes) to Statements - content and formal requirements. 9. Financial Statements: Statement of Cash Flow - content and formal requirements, methodology of calculation. 10. Financial Statements: Statement of Change in Shareholders' Capital - content and formal requirements. 11. Analysis of Financial Statements: Financial Analysis - introducing. 12. Analysis of Financial Statements: Financial Analysis - basis methods (ratio analysis).
|
| Learning activities and teaching methods |
| unspecified |
| Learning outcomes |
|
The aim of the course is the analysis of financial statements in the Czech accounting regulation and world-wide context (esp. IFRS/IAS). After primary characteristics of the accounting system in its entirety, specifications of items containable it this system, preceding activities necessary for a compilation of financial statements are further determinated. The composition of financial statements is compound: balance sheet; profit/loss (income) statement; supplement to statements; statement of cash flow; statement of change in shareholders' capital. Relevant topics are linked to basic methods of financial analysis of accounting statements.
|
| Prerequisites |
|
unspecified
|
| Assessment methods and criteria |
|
unspecified
|
| Recommended literature |
|
|
| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester |
|---|