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Lecturer(s)
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Bebčáková Iveta, Mgr. Ph.D.
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Kubaláková Libuše, Ing.
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Course content
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1. Final accounts and balancing of books. 2. Example of fictive bookkeeping. 3. Example - final tasks: Final accounts and balancing of books. 4. Control system "cash flow". 5. Financial analysis I. 6. Financial analysis II. 7. Internal divisions, classification of costs, budgets of profit centres. 8. The notion, types and methods of calculations. 9. Preliminary calculations - practical examples. 10. Forms and methods of intercompany accounting. 11. Intercompany accounting - analytical accounts. 12. Intercompany accounting - independent accounting circle.
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Learning activities and teaching methods
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Lecture
- Attendace
- 39 hours per semester
- Preparation for the Course Credit
- 15 hours per semester
- Preparation for the Exam
- 40 hours per semester
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Learning outcomes
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Gain knowledge of intradepartmental accounting and financial analysis. Apply theoretical knowledge to summary example.
Knowledge Gain knowledge of intradepartmental accounting and financial analysis. Apply theoretical knowledge to summary example.
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Prerequisites
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Knowledge of fundamental notions of economy and accounting.
KMA/U1 and KMA/U1
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Assessment methods and criteria
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Written exam
Attending seminars, working out all assigned tasks, passing tests.
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Recommended literature
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(2008). Zákon o účetnictví - Účetnictví podnikatelů. Audit. ÚZ č.647. Sagit.
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B. Blechová, J. Janoušková. (2007). Podvojné účetnictví v příkladech 2007. Grada.
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Horwath Notia Audit. (2007). Podvojné účetnictví. Grada, Praha.
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P. Štohl. (2006). Učebnice účetnictví I, II, III. Znojmo.
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V. Rubáková. (2007). Účetnictví pro úplné začátečníky. Grada.
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