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Financial accounting is the information system that measures business activities, processes that information into report, and communicates the results to decision makers. It is the branch of accounting that focuses on information for external stakeholders. This subject is interested in the key product of accounting - the company´s financial statements (balance sheet, income statement, statement of owner´s equity and statement of cash flows). The financial statements are the documents that report on a business in monetary amounts, providing information to help people make informed business decision. The objective of the subject is to inform students about regulating accounting, accounting concepts and principles and accounting for business transactions. Students will be able to recognize the impacts of their decisions on financial position of the organization and its economic results.
Last update: HYRSLOVJ (06.09.2013)
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Základní literatura: Brada J. Základy účetnictví. VŠCHT Praha 2007. Kovanicová D. Abeceda účetních znalostí pro každého. Praha: Nakladatelství Polygon, 2009. Hinke J., Bárková D. Účetnictví 1 Základní kurz. Praha: Grada Publishing 2010.
Doplňková literatura: aktuální znění zákonů a vyhlášek, týkající se účetnictví České účetní standardy Last update: Strachotová Dana (13.09.2012)
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Zápočet mohou studenti získat dosažením 50% úspěšnosti při řešení zápočtového testu. Zkouška bude probíhat ústní formou. Last update: Strachotová Dana (08.09.2015)
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1.Introduction to accounting, financial accounting, management accounting, accounting and information system 2.Assets of the company, liabilities, balance sheet 3.Evaluation of assets and liabilities 4.Revenues, expenses, profit and loss statement 5.Cash flow statement 6.Accounting standards, accounting concepts and principles 7.Long-term assets I 8.Long-term assets II 9.Current assets, inventory 10.Financial assets short-term nature, short-term liabilities 11.Receivables and liabilities 12.Owner´s equity 13.Revenues, expenses, accrued revenues and expenses 14.Final accounts, relationships among the financial statements
Last update: HYRSLOVJ (06.09.2013)
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http://kem.vscht.cz/predmety/ucetnictvi Last update: Strachotová Dana (08.09.2015)
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Students will be able to: apply accounting concept and principles use the accounting equation analyze business transactions prepare the financial statements evaluate business performance Last update: HYRSLOVJ (06.09.2013)
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Business Economics Last update: HYRSLOVJ (06.09.2013)
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