| Course title | Financial Accounting 2 |
|---|---|
| Course code | KAE/UC2 |
| Organizational form of instruction | Lecture + Exercise |
| Level of course | Bachelor |
| Year of study | not specified |
| Semester | Winter and summer |
| Number of ECTS credits | 3 |
| Language of instruction | Czech |
| Status of course | Compulsory, Compulsory-optional |
| Form of instruction | Face-to-face |
| Work placements | This is not an internship |
| Recommended optional programme components | None |
| Lecturer(s) |
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| Course content |
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The content is composed of practical solutions to the typical and most common accounting problems of the corporate practice, the creation of the financial reports and the interpretation of reported data. 1. The principles of synthetic accounting 1.1 settlement accounts accounting - accounting class 3 1.2 inventory accounting - accounting class 1 1.3 costs and revenues accounting - accounting classes 5 and 6 1.4 fixed assets accounting - accounting class 0 1.5 capital accounts accounting - accounting class 4 2. Financial statement 2.1 accounting class 7, the work-flow within the financial statement and the financial statement itself 2.2 temporal distinction, temporary accounts of assets and liabilities 2.3 The financial statement and the income tax -calculating the tax obligations and their reflection in the accounts -the deferred tax method, the method of currency differences 2.4 Financial reports -the characteristics and creation of a balance sheet -the characteristics and creation of a profit and loss statement -the characteristics and creation of the a cash-flow statement 2.5 The interpretation of data in the financial reports 2.6 The contents of the annex and links to the financial reports 2.7 Checking of the financial statement and disclosure of data 3. The international accounting standards IAS and IFRS
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| Learning activities and teaching methods |
Lecture, Work with Text (with Book, Textbook)
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| Learning outcomes |
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The aim of the course is to enable students to understand rules of formation and interpretation of info about accountant statements of a firm and their usage in economical reality.
The ability to solve common accounting problems of the corporate practice, create and interpret basic financial reports. |
| Prerequisites |
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Credits from the UC1 course
KAE/UC1 |
| Assessment methods and criteria |
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Written exam
Credit test (first attempt in the 13th week, at least 70% of correct answers) |
| Recommended literature |
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| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester | |
|---|---|---|---|---|
| Faculty: Faculty of Arts | Study plan (Version): Korean for Business (2015) | Category: Philological sciences | 2 | Recommended year of study:2, Recommended semester: Summer |
| Faculty: Faculty of Arts | Study plan (Version): Applied Economic Studies (2015) | Category: Economy | - | Recommended year of study:-, Recommended semester: - |