Předmět Fundamentals of Accounting - INFOA (EUE42E)

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Materiál	Typ	Datum	Počet stažení

Osnova

PřednáškaFinancial accounting, users of accounting information, legal framework, accounting harmonizationBalance sheet, transaction effectsIncome statement, profit/loss, expenses, revenuesInventories - characteristics, purchased inventories method A (perpetual method), finished products, work in progress, animalsIntangible and tangible long term assets - characteristics, acquisition, depreciation and liquidationTaxes - direct taxes and excise dutyEmployees payroll, personal income taxFinancial expenses and revenues, extraordinary expenses and revenuesEquityCorporation income taxCvičeníClassification of balance sheet itemsExpenses and revenues recordingFinished products, work in progress, animals recordingTaxes - direct taxes and excise duty recodingAccruals and deferrals recording

Získané způsobilosti

Znalosti:Graduates are familiar with fundamentals of a financial accounting. They have gained theoretical knowledge about a financial accounting character, basic principles and rules. They understand a classification, valuation and reporting of various types of assets and liabilities of an entity. They have knowledge about an equity structure and substantive content of equity individual components. Graduates understand a concept of revenues, gains, expenses, costs and losses and they know how to calculate profit or loss. They understand an accrual principal of accounting transaction recording. Graduates have an awareness of their knowledge limits and an imagination about possibilities of their improvement.Dovednosti:Graduates are able to record elementary transactions regarding acquisition, usage and disposal of long term assets and current assets, equity and liabilities. They follow the steps of an accounting cycle to record accounting transaction and report appropriate items. They are capable to prepare financial statements. They recognize revenues, gains, expenses and losses in the proper accounting period based on accrual base of financial accounting. They can hold the position of bookkeeper or junior accountant.Kompetence - komunikace:Graduates are able to communicate their knowledge, reasoning and conclusions to nonspecialist and professionals. They can do or manage the implementation of accounting procedures and financial reporting.Kompetence - úsudek:Graduates can propose a solution that requires a separate judgment based on gained knowledge. They can generate possible ways of dealing with the situation, critically evaluate their impact and choose the solution that respects the principle of fair view of reality.

Literatura

ZákladníSTÁROVÁ, Marta. Fundamentals of Accounting - Theory, Exercises and Dictionary. Prague CULS Prague, 2010. 135 str. ISBN 978-80-213-2110-6Doporučená1. ESKEV Robert K.; JENSEN Daniel L. Financial Accounting. USA McGraw-Hill Companies, 1996. 896 str. ISBN 0-07-021355-02. EPSTEIN, Barry J., JERMAKOWICZ, Eva K. Interpretation and Application of International Financial Reporting Standards. Canada John Wiley & Sons, Inc., 2007. 1 344 str. ISBN 978-0471-79823-13. LÖRINCZOVÁ, Enike. Accounting. Prague CZU Prague, 2006. 220 str. ISBN 80-213-1471-04. WILD, John J. Financial accounting. USA McGraw-Hill Companies, 2000. [800 str.] ISBN 0-07-234665-55. International Acounting Standard Board. WWW http//www.iasb.org

Požadavky

None

Garant

Ing. Marta Stárová, Ph.D.