B_Uc_2 Accounting 2

University of Finance and Administration
Summer 2017
Extent and Intensity
2/2/0. 7 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Gabriela Dlasková (seminar tutor)
Ing. Jana Kotěšovcová, Ph.D. (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. Gabriela Dlasková
Department of Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná
Timetable of Seminar Groups
B_Uc_2/c1RPH: Tue 14:00–14:44 E122, Tue 14:45–15:30 E122, G. Dlasková
B_Uc_2/c2RPH: Tue 12:15–12:59 E305, Tue 13:00–13:45 E305, G. Dlasková
B_Uc_2/c3RPH: Thu 8:45–9:29 E128, Thu 9:30–10:15 E128, except Thu 2. 3. ; and Mon 20. 3. 12:15–13:45 E126, G. Dlasková
B_Uc_2/c4RPH: Tue 10:30–11:14 E126, Tue 11:15–12:00 E126, G. Dlasková
B_Uc_2/pRPH: Mon 17:30–18:14 E004, Mon 18:15–19:00 E004, J. Veselka
B_Uc_2/vRMO: Fri 10. 2. 17:30–19:00 M17, Fri 10. 3. 14:00–15:30 M25, Fri 24. 3. 15:45–17:15 M15, 17:30–19:00 M15, I. Turková
B_Uc_2/vRPH: Fri 17. 2. 17:30–19:00 E227, 19:15–20:45 E227, Fri 17. 3. 17:30–19:00 E127, 19:15–20:45 E127, J. Veselka
Prerequisites
B_UC_1 Accounting 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., Schránil P., Finanční účetnictví, 2. aktual.vyd. Praha: Eupress 2013, 142 s. ISBN 978-80-7408-078-4)
  • Kubíčková, D.: Sbírka příkladů z finančního účetnictví. Praha: VŠFS - Eupress, 2009 ISBN 978-80-7408-018-0.
    recommended literature
  • Skálová, J., Podvojné účetnictví 2016, Praha: Grada 2016,ISBN: 978-80-271-0031-6
  • Sládková E., Finanční účetnictví a výkaznictví, Praha: Bilance 2009, ISBN 978-80-7357-434-5
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 2018, Summer 2019, Summer 2020, Summer 2021, Winter 2021, Summer 2022, Winter 2022, Summer 2023, Winter 2023, Summer 2024, Winter 2024.
  • Enrolment Statistics (Summer 2017, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/summer2017/B_Uc_2