Předmět Accounting in English (MUFU / KAE)

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Materiál	Typ	Datum	Počet stažení

Obsah

1 Elements of Financial StatementsForms of organization, Types of Activities Performed by Business Organizations, Role of Accounting in Society, Users of Accounting Information, Elements of Financial Statements, Accounting Equation, Recording Business Events under the Accounting Equation, Preparing Financial Statements2 The Double-Entry Accounting SystemThe Steps in Processing Transaction, Source Documents and their Purpose, The Account and it Use in Recording Transactions, Ledger and Chart of a Accounts, The T-Account, Debits and Credits, Double-Entry accounting, Debits and Credits for Revenues, Expenses and Dividends , Normal Accounts Balance, Journalizing and Posting Transactions, Journal Entry, Posting Journal Entries, Preparing Trial Balance3 Accounting for AccrualsAccrual Accounting, Adjustments for accrued items, Closing Process, Temporary and Permanent Accounts4 Accounting for DeferralsAccrual Basis versus Cash Basis, Adjusting Accounts, Adjustments for Deferred Items, Supplies on hand, Prepaid Insurance, Depreciation, Unearned Revenue, The matching Concept, Distinguish gains and losses from revenues and expenses5 Completing the Accounting CycleComparing the Cash and Accrual Bases of Accounting, Adjusting Entries, Closing Entries, Recording Changes in Assets, Liabilities and Stockholders? Equity, Asset Source transactions, Asset Exchange Transactions, Asset Use Transaction, Claims Exchange Transactions, Adjusting the Accounts, Transaction analysis, Financial Statements, Closing Entries, Post-Closing Trial Balance6 Accounting for Merchandising businessInventory Costs and Product Costs, Allocation of Inventory Cost between Asset and Expense Accounts, Recording Inventory Transactions, Transportation Cost, Purchase Returns and Allowances, and Cash Discounts Related to Inventory Purchases, Recording Inventory Transactions, Horizontal Statements Model

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.

Literatura

Paseková, M. Accounting in English. Studijní text. Zlín, UTb., 2011. Wild, John J. Financial accounting : information for decisions. 4th ed. Boston : McGraw-Hill, 2008. ISBN 0-07-304375-3.HERMANSON R, H., EDWARDS, J. D. Financial Accounting a Business Perspective. New York: McGraw-Hill Irwin, 2002. ISBN 0-256-24738-2.EDMOMDS, T., McNAIR, F, EDWARD, E., EDMONDS, C. Fundamental Financial Accounting Concepts. New York: McGraw-Hill Irwin, 2000. ISBN 0-070116945-8.Larsen, E. John. Modern advanced accounting. 10th ed. New York, NY : McGraw-Hill/Irwin, 2006. ISBN 0-07-292255-9.

Požadavky

Způsob zakončení předmětu - klasifikovaný zápočetclassified creditwritten test - successfully 60 %

Garant

doc. Ing. Marie Paseková, Ph.D.

Vyučující

doc. Ing. Marie Paseková, Ph.D.