B_Uc_A2 Accounting A 2

University of Finance and Administration
Summer 2015
Extent and Intensity
2/1. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Gabriela Dlasková (seminar tutor)
Ing. Dana Kubíčková, CSc. (seminar tutor)
Ing. Ivana Turková, Ph.D., MBA (seminar tutor)
Ing. Jaroslav Veselka, DiS. (seminar tutor)
Guaranteed by
Ing. Dana Kubíčková, CSc.
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Edita Jerie, DiS.
Timetable of Seminar Groups
B_Uc_A2/cRMO: each even Monday 8:45–9:29 M25, each even Monday 9:30–10:15 M25, I. Turková
B_Uc_A2/cR1PH: each odd Tuesday 14:00–14:44 E228, each odd Tuesday 14:45–15:30 E228, G. Dlasková
B_Uc_A2/cR2PH: each odd Thursday 12:15–12:59 E225, each odd Thursday 13:00–13:45 E225, G. Dlasková
B_Uc_A2/cR3PH: each even Thursday 8:45–9:29 E228, each even Thursday 9:30–10:15 E228, G. Dlasková
B_Uc_A2/pRMO: Thu 14:00–14:44 M25, Thu 14:45–15:30 M25, I. Turková
B_Uc_A2/pRPH: Mon 17:30–18:14 E004, Mon 18:15–19:00 E004, J. Veselka
B_Uc_A2/uRKL: Tue 17. 2. 14:00–15:30 K311, 15:45–17:15 K311, Tue 3. 3. 14:00–15:30 K311, 15:45–17:15 K311, D. Kubíčková
B_Uc_A2/uRPH: Tue 3. 3. 17:30–19:00 E124, 19:15–20:45 E124, Tue 31. 3. 15:45–17:15 E122, Tue 21. 4. 19:15–20:45 E122, G. Dlasková
B_Uc_A2/vRPH: Sat 28. 3. 9:45–11:15 E126, 11:30–13:00 E126, Sat 11. 4. 9:45–11:15 E126, 11:30–13:00 E126, J. Veselka
Prerequisites
B_UC_A1 Accounting A 1
The requirement for the completion of this course is completion of the course B_UC_A1.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
At the end of this cours student should be able :
- to decide how to report about the selected items of the assets, liabilities and equity,
- to describe the activities at the end of the accounting period,
- to calculated the tax bases and tax duty of the firm,
- to settle cash-flow statement in simply manner and explain its information,
- to decide which of the methods of financial statements consolidation is suitable in the specific example.
Syllabus
  • 1. Selected situation in the reporting of inventory (excluded that in 1.course)
  • 2. Selected situation in reporting of fixed assets (excluded that in 1. course),
  • 3. Cash and cash equivalents, šhorttime assets and shorttime liabilities and its reporting.
  • 4. Selected situation in reporting of debts and receivables.
  • 5. Equity and its reporting.
  • 6. Longtime liabilities and reserves.
  • 7. Cost and revenues, acruals and its role.
  • 8. Profit/loss accounting.
  • 9. Closing of the accounting books. Inventory, controle of the accounting records.
  • 10. Tax base and tax duty and its accounting.
  • 11. Financial statements - statement of cash-flow and methods for its settlement.
  • 12. Consolidation of financial statements.
Literature
    required literature
  • Kubíčková, D.: Sbírka příkladů z finančního účetnictví. Praha: VŠFS - Eupress, 2009 ISBN 978-80-7408-018-0.
  • Kubíčková D., Schránil P., Finanční účetnictví, 2. aktual.vyd. Praha: Eupress 2013, 142 s. ISBN 978-80-7408-078-4)
    recommended literature
  • Sládková E., Finanční účetnictví a výkaznictví, Praha: Bilance 2009, ISBN 978-80-7357-434-5
  • Kovanicová D., Kovanic P., Poklady skryté v účetnictví. Díl I. Praha: Bova Polygon 2001, ISBN 80-7273-047-9
Teaching methods
Teaching methods:
- full-time study : lectures of theory and seminars of theory application.
- part-time study : conducted group seminars.
Assessment methods
Assessment methods : interim tests, credit test

Completed by : Credit, exam

Conditions for obtaining credit:
a) full time study - 75% active participation on seminars, successful completion of interim tests (and other teachers tasks) and a credit test

b) part time study - 50% active participation on seminars, successful completion of a credit test.

Students who fail to meet mandatory scope of participation and ongoing responsibilities will be assigned additional duties study the extent to which study results demonstrate acquired competencies necessary for successful completion of the course.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 8 hodin KS/semestr.
The course is also listed under the following terms Summer 2011, Winter 2011, summer 2012, Summer 2013, Summer 2014, Summer 2016.
  • Enrolment Statistics (Summer 2015, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/summer2015/B_Uc_A2