Předmět The Basics of Accounting (MUFU / EZAUC)

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Materiál	Typ	Datum	Počet stažení

Obsah

Elements of Financial StatementsUsers of Accounting InformationAccounting EquationRecording Business Events under the Accounting EquationPreparing Financial StatementsThe Double-Entry Accounting SystemThe Account and it Use in Recording TransactionsLedgerThe T-AccountDebits and CreditsDebits and Credits for Revenues, Expenses and DividendsAccounting for AccrualsAccounting for DeferralsCompleting the Accounting CycleComparing the Cash and Accrual Bases of AccountingAdjusting EntriesClosing EntriesRecording Changes in Assets, Liabilities and Stockholders´ Equity

Získané způsobilosti

Upon successful completion of this course, students will be able to: Understand and use basic accounting terminology of financial accounting and reporting in English. Explain the application of the basic principles of accounting. Define the basic elements of financial statements: assets, liabilities, capital, expenses, revenue, gains and losses. Identify steps in the accounting cycle. Record transactions in journals, post to ledger accounts, and prepare a trial balance. Prepare balance sheet, income statement, statement of cash flow, statement of changes in owner´s equity. Upon successful completion of this course, students will be able to: Understand and use basic accounting terminology of financial accounting and reporting in English. Explain the application of the basic principles of accounting. Define the basic elements of financial statements: assets, liabilities, capital, expenses, revenue, gains and losses. Prepare balance sheet, income statement, statement of cash flow, statement of changes in owner´s equity.Upon successful completion of this course, students will be able to: Understand and use basic accounting terminology of financial accounting and reporting in English. Explain the application of the basic principles of accounting. Define the basic elements of financial statements: assets, liabilities, capital, expenses, revenue, gains and losses. Identify steps in the accounting cycle. Record transactions in journals, post to ledger accounts, and prepare a trial balance. Prepare balance sheet, income statement, statement of cash flow, statement of changes in owner´s equity.

Literatura

PASEKOVÁ, M. Financial Accounting I. Study Tool for the distance Learning. 2007. ISBN 80-7318-573-2.Wild, John J. Financial accounting : information for decisions. 4th ed. Boston : McGraw-Hill, 2008. ISBN 0-07-304375-3.HERMASON, R. Financial Accounting: Business Perspective. New York, 2000. ISBN 0-256-24738-2.

Požadavky

Způsob zakončení předmětu - zkouškaCredit Requirements:Two written tests (60% sucsesfully)Exam Requirements: Oral Exam

Garant

doc. Ing. Marie Paseková, Ph.D.