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Předmět Accounting - EMN (EUE01E)

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Další informace

Cíl

The aim of this course is to provide theoretical knowledge and practical skills of Accounting, Taxes and Accounting harmonization, focused on terminology. The course also introduces the basic principles of IAS and GAAP.

Osnova

PřednáškaAccounting harmonization - accounting systems and their differences, level and way of accounting regulation, accounting system classification, instruments of harmonizationAccounting harmonization within European UnionIncome Statement by natureIncome Statement by functionChanges in own inventory, according to IFRS and EUInventory valuation - FIFO, LIFO, weighted averageAcquisition of Assets and Value added taxDepreciation of long-term assets Cash flow statement Income Tax, Deferred TaxShareholder´s EquityEarnings per share CvičeníFinancial Statements - balance sheetRecording the accounting events with effect on assets and liabilitiesExpenses and Revenues - classificationRecording Expenses and RevenuesChanges in own inventory - adjusting Revenues, adjusting Expenses, combinationSummary example of recording Expenses (by nature, by function) and own inventoryInventory valuation - calculation, comparisonRecording of Value added taxAccruals and Deferrals, Provisions, Adjustments to Assets Cash flow calculationIncome Tax and Deferred Tax calculationAccounting for securities (Investments), Leasing

Získané způsobilosti

Znalosti:Graduates have specialised theoretical and practical knowledge and understanding about the character and differences of accounting systems in the world, the harmonization of Accounting, the instruments of harmonization (EU Directives, International Financial Reporting Standards and US GAAP) and their differences and similarities. Graduates have critical awareness of knowledge issues in the field Of Financial Accounting. The knowledge is including the latest developments in accounting practices globally and and that provides a basis or opportunity for originality in developing and/or applying ideas (within legal regulations). Graduates are aware of the boundaries of their knowledge and have ideas about the further study in this field.Dovednosti:Graduates have the ability to record, summarize, report and interpret economic data about the financial position, performance and changes in financial position of an enterprise, using appropriate Accounting methods and principles, with focus on Financial Statements compilation and interpretation for economic decision-making. Graduates have the ability to solve problems in new or unfamiliar environments and make judgements with incomplete or limited information.Kompetence - komunikace:Graduates have the ability to communicate their conclusions, and the knowledge and rationale underpinning these, to specialist and non-specialist audiences clearly.Kompetence - úsudek:Graduates have the ability to integrate knowledge and handle complexity, and formulate judgements with incomplete data.

Literatura

ZákladníLŐRINCZOVÁ, Enikő. Accounting. 2 vydání. Praha ČZU, PEF, 2010. 220 s. ISBN 978-80-213-2068-0EU. The Council of the European Communites. Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies. In Official Journal OJ L 222, 14.8.1978.Available also at WWW < http//europa.eu/legislation_summaries/internal_market/businesses/company_law/l26009_en.htm >Deloitte. IAS Plus An Overview of International Financial Reporting Standards [online]. New York, USA, [2013] [cit. 2013-02-06] Available at WWW < http//www.iasplus.com/en/standardsDoporučenáMACKENZIE, B., COETSEE, D., NJIKIZANA, T., CHAMBOKO, R. Wiley Interpretation and Application of International Financial Reporting Standards 2011, Hoboken, NJ John Wiley & Sons, 2011, 1344 s. ISBN 978-0-470-55442-5WHEELING, M. Barbara. Introduction to Agricultural Accounting, USA, NY Delmar Learning, 2007, 329 s. ISBN-10 1418038342GRIFFIN, P. Michael. MBA Fundamentals Accounting and Finance, USA, NY Kaplan Publishing, 2009, 340 s. ISBN 978-1-4277-9719-3

Požadavky

Fundamentals of Accounting

Garant

Ing. Enikö Lörinczová, Ph.D.