VSFS:N_UcS Accounting Systems - Course Information

N_UcS Accounting Systems

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 odd Monday 14:00–14:44 M15, each odd Monday 14:45–15:30 M15, each odd Monday 15:45–16:29 M15, each odd Monday 16:30–17:15 M15, D. Kubíčková
N_UcS/cR1PH: each even Monday 10:30–11:14 S11, each even Monday 11:15–12:00 S11, each even Wednesday 15:45–16:29 S14, each even Wednesday 16:30–17:15 S14, except Mon 7. 3., except Wed 9. 3. ; and Wed 2. 3. 8:45–10:15 S35, 10:30–12:00 S35, D. Kubíčková
N_UcS/cR2PH: each even Monday 12:15–12:59 S11, each even Monday 13:00–13:45 S11, each even Wednesday 14:00–14:44 S14, each even Wednesday 14:45–15:30 S14, except Mon 7. 3., except Wed 9. 3. ; and Wed 16. 3. 8:45–10:15 S35, 10:30–12:00 S35, D. Kubíčková
N_UcS/pRMO: each odd Monday 10:30–11:14 M15, each odd Monday 11:15–12:00 M15, D. Kubíčková
N_UcS/pRPH: each even Monday 8:45–9:29 S01, each even Monday 9:30–10:15 S01, except Mon 7. 3. ; and Mon 22. 2. 8:00–8:44 S01, Mon 21. 3. 8:00–8:44 S01, D. Kubíčková
N_UcS/uRPH: Tue 12. 4. 17:30–19:00 S11, 19:15–20:45 S11, Tue 26. 4. 17:30–19:00 S11, 19:15–20:45 S11, G. Dlasková
N_UcS/vRMO: Fri 26. 2. 12:00–13:30 M14, 13:45–15:15 M14, Fri 8. 4. 12:00–13:30 M27, 13:45–15:15 M27, D. Kubíčková
N_UcS/vRPH: Fri 15. 4. 13:45–15:15 S23, 15:30–17:00 S23, Fri 29. 4. 13:45–15:15 S23, 15:30–17:00 S23, G. Dlasková

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
• 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
• 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

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 2016, recent)
  
• Permalink: https://is.vsfs.cz/course/vsfs/summer2016/N_UcS