BA_Ac_2 Accounting 2

University of Finance and Administration
Summer 2020
Extent and Intensity
2/2/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Jana Kotěšovcová, Ph.D. (lecturer)
Ing. David Mareš, Ph.D., MBA (seminar tutor)
Guaranteed by
Ing. David Mareš, Ph.D., MBA
Department of Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná
Timetable of Seminar Groups
BA_Ac_2/cCUXPH: Wed 10:30–11:14 E004, Wed 11:15–12:00 E004, except Wed 26. 2. ; and Mon 2. 3. 15:45–17:15 E007KC, D. Mareš
BA_Ac_2/cECPH: Wed 12:15–12:59 E228, Wed 13:00–13:45 E228, except Wed 26. 2. ; and Mon 2. 3. 12:15–13:45 E007KC, D. Mareš
BA_Ac_2/pECCUXPH: Wed 8:45–9:29 E004, Wed 9:30–10:15 E004, except Wed 26. 2. ; and Mon 2. 3. 14:00–15:30 E007KC, D. Mareš
Prerequisites
BA_Ac_1 Accounting 1
The requirement for the completion of this course is completion of the course BA_Ac_A1.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
After completing this course, students will understand and learn to use the newly introduced and more complex concepts that complement the students' knowledge of the first half. In particular, students are familiar with international practice.
Learning outcomes
Students will be able to interpret financial position and performance of an entity based on its books, reports and financial statements.
Syllabus
  • 1. Introduction
  • 2. Current assets
  • 3. Derecognition of inventory and recognition of revenue
  • 4. Services
  • 5. Non-monetary transactions and accruals
  • 6. Investments (financial instruments)
  • 7. Property plant and equipment
  • 8. Intangible assets
  • 9. Leasing
  • 10. Useful life and depreciation period
  • 11. Liabilities
  • 12. Equity
Literature
    required literature
  • MAREŠ, David. Ekonomické podnikové systémy cvičebnice Economic firm systems workbook. 1. vyd. Praha: Vysoká škola finanční a správní, 2017. 79 s. EUPRESS. ISBN 978-80-7408-146-0.
  • Mládek, R. IFRS Policies and Procedures, Leges, 2009, ISBN 978-80-87212-13-4
  • HILLMAN, A, Richard F KOCHANEK a Noah P BARSKY. Principles of accounting: a focus on analysis and interpretation. 9th ed. Mason, Ohio: Thomson, c2004, CH 14 - 17. ISBN 0759320462.
  • WEYGANDT, Jerry J, Paul D KIMMEL a Donald E KIESO. Accounting principles. 11e [edition]. 1 volume (various pagings). CH 1 - 13 ISBN 9781118180891-
    recommended literature
  • ALFREDSON, Keith et. al. Applying international financial reporting standards. 2nd ed. Milton, Qld: John Wiley, 2010. ISBN 978-047-0819-678.
Teaching methods
PS: (full time students) 2 hours per week of lectures and 1 hours per week of seminars (2/1); KS: (part time students) 4 seminars (90 min each). Lectures for present studies will be split into theoretical as well as practical part.
Theoretical parts will be always explained on practical examples. Even more interactive form of study is applied in KS (part time study). Students in full time study program should attend 75% of seminars as a minimum. Students in part time study program should attend 50% of seminars as a minimum.
Assessment methods
The tests (60 % points min). Credit test (60 % points min). Exam test (60 % points min)
Language of instruction
English
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: 12 hodin KS/semestr.
The course is also listed under the following terms Summer 2017, Summer 2018, Summer 2019, Summer 2021, Summer 2022, Summer 2023, Summer 2024.
  • Enrolment Statistics (Summer 2020, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/summer2020/BA_Ac_2