XFU1_UEK Financial Accounting 1

Moravian Business College Olomouc
summer 2014
Extent and Intensity
2/2/0. 4 credit(s). Type of Completion: z (credit).
Teacher(s)
doc. Ing. Michal Krajňák, Ph.D., LL.M., MBA (lecturer)
Ing. Michal Menšík, Ph.D. (lecturer)
Ing. Ivana Valentová (lecturer)
doc. Ing. Michal Krajňák, Ph.D., LL.M., MBA (seminar tutor)
Ing. Michal Menšík, Ph.D. (seminar tutor)
Ing. Ivana Valentová (seminar tutor)
Guaranteed by
Ing. Michal Menšík, Ph.D.
Moravian Business College Olomouc
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Student will understand accounting information in the basic form of accounting report (Balance sheet, Profit and Loss statements, Cash Flow statement, Equity statement, Notes), understands the principles and assumptions which are behind these information and understands the advantages and disadvantages of these information. Student is therefor able to solve basic decision making situations related to performance. Student is aware of connections and relations between Balance Sheet, Profit and Loss Statement and Cash Flow Statement. Student understands information needs of accounting information users. Student is confronted with basic decision making situations of accounting information users, Generally Accepted Accounting Principles. Student is introduced into the basic accounting terms, methods and methodological solutions.
Syllabus
  • Syllabus of lectures:
    1. Users and their decision making situations, historical context of accounting
    2. Basic content of balance sheet, balance sheet approach
    3. Basic content of Profit and Loss Statement, connection to Balance Sheet
    4. Accounting models of entrepreneurship (trade, services, production)
    5. Cash Flow
    6. Basic methodology of accounting (double entry, relevance, evaluation, ? )
    7. Closing the accounting
    8. Reporting
    9. Equity statement
    10. Consolidation
    11. Generally accepted accounting principles (GAAP)
    Seminars:
    Seminars are following lectures where students based upon the examples and case studies acquire understanding and gain the experience with the lectured topic.
Literature
    required literature
  • KOVANICOVÁ, D. Abeceda účetních znalostí pro každého. Praha: Bova Polygon, 2012. ISBN 978-80-7273-169-5. info
  • HERZÁNOVÁ, R., KRAJŇÁK, M. Finanční účetnictví 1. Olomouc: MVŠO, 2012. ISBN 978-80-7455-033-1. info
  • ROUBÍČKOVÁ, J. Sbírka příkladů z účetnictví 1. Praha: Oeconomica, 2012. ISBN 978-80-245-1890-9. info
  • MLÁDEK, R. Postupy účtování podle IFRS. Praha: Leges, 2009. ISBN 978-80-87212-13-4. info
    recommended literature
  • SEDLÁČEK, J. Účetnictví pro manažery. Praha: Grada Publishing, 2005. ISBN 80-247-1195-8. info
  • SEDLÁČEK, J. a kol. Základy finančního účetnictví. Praha: Ekopress, 2005. ISBN 80-86119-95-5. info
  • KOVANICOVÁ, D. Jak porozumět světovým, evropským, českým účetním výkazům. Praha: Bova Polygon, 2004. ISBN 80-7273-095-9. info
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Teacher's information
80% attendance
Reaching at least 65% in intermediary exams
65% in final exam
The course is also listed under the following terms Winter 2010, winter 2011, summer 2012, summer 2013, summer 2015, Summer 2016, summer 2017, summer 2018, summer 2019.
  • Enrolment Statistics (summer 2014, recent)
  • Permalink: https://is.mvso.cz/course/mvso/summer2014/XFU1_UEK