| Course title | Financial Accounting |
|---|---|
| Course code | KUF/FUCN |
| Organizational form of instruction | Lecture + Lesson |
| Level of course | Bachelor |
| Year of study | not specified |
| Semester | Winter |
| Number of ECTS credits | 6 |
| Language of instruction | Czech |
| Status of course | Compulsory, Compulsory-optional |
| Form of instruction | unspecified |
| Work placements | unspecified |
| Recommended optional programme components | None |
| Lecturer(s) |
|---|
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| Course content |
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Lectures and seminars (weekly): 1. Introduction to course, methodology notes. Intangible and tangible fixed assets. 2. Intangible and tangible fixed assets. 3. Inventory. 4. Financial assets - short and long term. 5. Financial assets - short and long term. Rate of exchange losses and profits. 6. Debtors and creditors - receivables, liabilities 7. Debtors and creditors - settlement with employees and members of an association for dependent activities in the pay module, tax, grants. 8. Equity - basic capital, funds. 9. Other sources, reserves, payables and bank loans. 10. Expenses and revenues. Accrual basis. Leasing. Rent of company. 11. Income from operations; transformation of income of operation to tax basis. 12. Allocation of income of operation at particular forms of companies. 13. Methodology and characteristics of financial statements. 14. Financial statements - balance sheet; income statement; supplement to statements; statement of cash flow; statement of change in shareholders' capital.
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| Learning activities and teaching methods |
Monologic (reading, lecture, briefing)
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| Learning outcomes |
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The aim of the subject is the encompassment of general framework of accounts and the determination of demands to accounting statements from the point of user's goals. Accounting brings a complex view to an activity of an enterprise - it records expenses, revenues, the profit/loss and its diversification, assets and their sources. It also represents the relation of an enterprise and its surroundings, especially the state budget, consumers, suppliers and banking institutions.
Students understand the principles of financial accounting and financial statements of an enterprise within the Czech legislation. |
| Prerequisites |
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Základy účetnictví (ZUC)
KUF/CZU ----- or ----- KUF/OZUC ----- or ----- KUF/QZUC ----- or ----- KUF/ZU ----- or ----- KUF/ZUC |
| Assessment methods and criteria |
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Oral examination, Written examination
Credit Requirements: - active participation in seminars (min. 80% turnout) - elaboration of running knowledge tests - the successful completion of 2 semester test (min. 60% success rate, the possibility of a correction test) Students are required to enroll in a course in e-learning MOODLE. Examination Requirements: - demonstration theoretical and practical knowledge: - passing a written test; 60% at least - passing an oral exam |
| Recommended literature |
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| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester | |
|---|---|---|---|---|
| Faculty: Faculty of Economics | Study plan (Version): Economic Informatics (4) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics | Study plan (Version): Accounting and Financial Management (4) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |