VSFS:N_UcS Accounting Systems - Course Information
N_UcS Accounting Systems
University of Finance and AdministrationSummer 2015
- Extent and Intensity
- 1/2. 6 credit(s). Recommended Type of Completion: zk (examination). Other types of completion: z (credit).
- Teacher(s)
- Ing. Gabriela Dlasková (seminar tutor)
Ing. Dana Kubíčková, CSc. (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
- N_UcS/cRMO: each even Wednesday 12:15–12:59 M26, each even Wednesday 13:00–13:45 M26, each even Wednesday 14:00–14:44 M26, each even Wednesday 14:45–15:30 M26, D. Kubíčková
N_UcS/cR1PH: each odd Monday 10:30–11:14 S24, each odd Monday 11:15–12:00 S24, each odd Wednesday 10:30–11:14 S24, each odd Wednesday 11:15–12:00 S24, D. Kubíčková
N_UcS/cR2PH: each even Tuesday 8:45–9:29 S11, each even Tuesday 9:30–10:15 S11, each even Thursday 8:45–9:29 S26, each even Thursday 9:30–10:15 S26, D. Kubíčková
N_UcS/pRMO: each even Wednesday 10:30–11:14 M26, each even Wednesday 11:15–12:00 M26, D. Kubíčková
N_UcS/pRPH: each odd Monday 8:45–9:29 S01, each odd Monday 9:30–10:15 S01, D. Kubíčková
N_UcS/uRPH: Tue 14. 4. 15:45–17:15 S23, 17:30–19:00 S23, Tue 28. 4. 15:45–17:15 S23, 17:30–19:00 S23, G. Dlasková
N_UcS/vRMO: Fri 6. 2. 12:00–13:30 M26, 13:45–15:15 M26, Fri 20. 3. 13:45–15:15 M27, 15:30–17:00 M27, D. Kubíčková
N_UcS/vR2PH: Fri 27. 2. 15:30–17:00 S26, 17:15–18:45 S26, Sat 11. 4. 8:00–9:30 S26, 9:45–11:15 S26, D. Kubíčková - Prerequisites
- There are no prerequisites for this course.
- Course Enrolment Limitations
- The course is offered to students of any study field.
- Course objectives
- At the end of the course student should be able
- to keep accounting records according to the principles of IAS/IFRS,
- to precise and use the information necesary for the accounting report,
- to precise the differences between czech and international way of reporting,
- to explain and precise the main causes of the different way of reporting in IAS/IFRS.
- použít informace o vývoji účetních systémů k vysvětlení dalšího vývoje účetnictví v ČR. - Syllabus
- Sylabus:
- 1. Characteristics and structure of the financial statements according to IAS/IFRS and US GAAP. Fixed assets - recognition, classification, valuation at acquisiton, depreciation - in IAS/IFRS in comparison with US GAAP. Examples.
- 2. Fixed assets reporting during the use. Impairment and its measurement and reporting according to IAS/IFRS. Examples.
- 3. Real estate investmenant - recognition, valuation, reporting. Assets for sale - recognition, valuation, reporting. Financial instuments - recognition, classification according to IAS/IFRS. Examples.
- 4. Financial instruments - assets, liabilities, equity, valuation and reporting according to IAS/IFRS. Receivables as a part of financial instruments (valuation and reporting, comparison with US GAAP). Examples.
- 5. Liabilities - recognition, classification, valuation and reporting according to IAS/IFRS, comparison with US GAAP. Provisions and its reporting. Inventories and their reporting according to IAS/IFRS. Examples.
- 6. Expenses and incomes - recognition and classification according to IAS/IFRS. Earnings, comprehensive earnings. Equity and its concept according to IAS/IFRS, reporting of equity. Examples.
- Literature
- required literature
- KUBÍČKOVÁ D., Účetní systémy I. a II. díl, Praha: Eupress 2006 a 2010, ISBN 2006.80-86754-72-3, ISBN 2010 978-807-4080-302
- DVOŘÁKOVÁ, Dana. Finanční účetnictví a výkaznictví podle mezinárodních standardů IFRS. 2., dopl. a aktualiz.vyd. Brno: Computer Press, 2008, xii, 329 s. ISBN 978-80-251-1950-1.
- STROUHAL J., BONACI C.G., MUSTATA R., International accounting practices, Praha: Oeconomica 2014, ISBN 978-80-245-2040-7
- recommended literature
- KRUPOVÁ, L. a kol. IAS: mezinárodní standardy účetního výkaznictví, Praha: VOX, 2009. ISBN 978-80-86324-76-0
- JANOUŠKOVÁ M., Mezinárodní standardy účetního výkaznictví - cvičné příklady, 11. vyd. Praha: ICÚ 2013, ISBN 978-80-8671-688-6
- LOJA, Radka. Účetní závěrka podle IFRS se zaměřením na majetek. 1. vyd. Praha: Bilance, 2005, 325 s. ISBN 80-863-7148-4.
- MLÁDEK R., Postupy účetování dle IFRS, Praha: Leges 2009, ISBN 978-80-87212-13-4
- Teaching methods
- Type of lessons:
- full time form of study: lectures, seminars,
- part time form of study: controlled group consultations - Assessment methods
- Completed by : Credit, exam
The condition of obtaining credit :
a) full time form of study:
- active participation on seminars/consultations - min. 75%
- successful completed interim tests - min. 60% of points
- credit test - min. 60% of points
b) part time form of study:
- active participation on consultation - min. 50%
- processing examples and case studies, that will be presented at the examination
Exam :
- includes the two objects, i.e. Accounting Systems I and Accounting Systems II.,
- consists of two parts:
a) full time study:
- written part - test (Accounting Systems 2)
- oral part - questions (Accounting Systems 1, Accounting Systems 2)
b) part time study:
- practical part - solved examples and case studies (Accounting Systems 2)
- oral part - questions (Accounting Systems 1, Accounting Systems 2)
Students who fail a compulsory level of participation and ongoing obligations, will be awarded additional study requirements in the extent to demonstrate learning outcomes and 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.
- Enrolment Statistics (Summer 2015, recent)
- Permalink: https://is.vsfs.cz/course/vsfs/summer2015/N_UcS