XAFA2 Financial Accounting 2

Moravská vysoká škola Olomouc
zima 2024

Předmět se v období zima 2024 nevypisuje.

Rozsah
2/2/0. 5 kr. Ukončení: zk.
Vyučující
doc. Ing. Michal Krajňák, Ph.D., LL.M., MBA (přednášející)
Ing. Miloslava Halusková (cvičící)
doc. Ing. Michal Krajňák, Ph.D., LL.M., MBA (cvičící)
Garance
doc. Ing. Eva Sikorová, CSc.
Moravská vysoká škola Olomouc
Dodavatelské pracoviště: Moravská vysoká škola Olomouc
Omezení zápisu do předmětu
Předmět je otevřen studentům libovolného oboru.
Cíle předmětu
The objective of the course is to extend and broaden students’ knowledge of accounting gained from the course Financial Accounting 1 by means of specific cases and methodological procedures of accounting in entrepreneurship. The emphasis is placed on the link between bookkeeping and accounting. Lectures are based on fundamental methodological elements of accounting as well as on importance of accounting harmonisation. Attention is also paid to importance of financial statements and its presentation using individual financial reports. The student gains user knowledge of financial accounting in the context of world development and is able to function as a qualified user of accounting knowledge. The student is also able to apply basic accounting tools, methods and techniques, explain the nature of accounting representation, clarify and interpret accounting with regard to the impact of accounting operations on financial statements and their usefulness in decision-making. The student is able to describe the structure of financial statements of business entities.
Osnova
  • 1. Models of stock valuation and its accounting.
  • 2. Fixed assets and their accounting representation in business entities I.
  • 3. Fixed assets and their accounting representation in business entities II.
  • 4. Financial assets.
  • 5. The importance of trade receivables and payables.
  • 6. Accounting representation of personnel costs.
  • 7. Accrued income and expense accounts.
  • 8. The importance of accounting for provisions and reserves.
  • 9. Internal and external financial sources.
  • 10. Financial statements and accounting closing, net income, profit or loss, division, payment.
  • 11. Consolidation and consolidated financial statements II, accounting harmonisation.
  • 12. Financial statements, audit.
Literatura
    povinná literatura
  • DAUDERIS, H. a D. ANNAND. Introduction to Financial Accounting. Athabasca University, 2019, 823 s. URL info
    doporučená literatura
  • JONES, M. Accounting. 2nd ed. John Wiley and sons, 2014, 522 s. ISBN 978-1-119-97715-5. info
  • HERMASON, R. H. et al. Financial Accounting: A Business Perspective. 8th ed. Authors Academic, 2010, 716 s. ISBN 978-0-9703333-5-3. info
  • HOYLE, J. B. a C. J. SKENDER. Financial Accounting. Flat World, 2009, 458 s. ISBN 978-1-936126-08-8. URL info
Metody hodnocení
Course credit: active participation in seminars. Individual assignments, course assignment, credit test. Examination: oral examination.
Vyučovací jazyk
Angličtina
Další komentáře
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