BA_Ac_2 Accounting 2

University of Finance and Administration
Summer 2023
Extent and Intensity
2/2/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Bc. Jan Hájek, Ph.D., MBA (seminar tutor)
Guaranteed by
Ing. Andrea Tomášková, Ph.D.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Bc. Kamila Procházková
Timetable of Seminar Groups
BA_Ac_2/cECPH: each odd Thursday 17:30–18:14 E305, each odd Thursday 18:15–19:00 E305, each odd Thursday 19:15–19:59 E305, each odd Thursday 20:00–20:45 E305, J. Hájek
BA_Ac_2/pECPH: each even Thursday 17:30–18:14 E305, each even Thursday 18:15–19:00 E305, each even Thursday 19:15–19:59 E305, each even Thursday 20:00–20:45 E305, J. Hájek
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
The course follows the Accounting I. course. Students will understand newly introduced and more complex concepts. They will be able to interpret accounting statements. 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 and 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
  • BAPTISTA, June. Accounting. Cambridge IGCSE and O Level. London: Hodder Education, [2018]. ISBN 978-1-5104-2121-9.
  • WEYGANDT, Jerry J., Paul D. KIMMEL a Jill E. MITCHELL. Accounting principles. Fourteenth edition. Hoboken, NJ: Wiley, [2021]. ISBN 978-1-119-70708-0
  • MLÁDEK, Robert, Robert MLÁDEK a Robert MLÁDEK. IFRS and US GAAP: accounting policies and procedures = IFRS a US GAAP : postupy účtování. Praha: Leges, 2017. Praktik. ISBN 978-80-7502-194-6
  • 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.
    recommended literature
  • PROCHÁZKA, David, ed. The impact of globalization on international finance and accounting: 18th Annual Conference on Finance and Accounting (ACFA). Cham, Switzerland: Springer, [2018]. Springer proceedings in business and economics. ISBN 978-3-319-68761-
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 2020, Summer 2021, Summer 2022, Summer 2024.
  • Enrolment Statistics (Summer 2023, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/summer2023/BA_Ac_2