B_UcFI Financial Institutions Accounting

University of Finance and Administration
Winter 2017
Extent and Intensity
1/2/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Dana Kubíčková, CSc. (seminar tutor)
Guaranteed by
Ing. Dana Kubíčková, CSc.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná
Timetable of Seminar Groups
B_UcFI/cBPH: each odd Monday 10:30–11:14 E126, each odd Monday 11:15–12:00 E126, each odd Monday 12:15–12:59 E126, each odd Monday 13:00–13:45 E126, D. Kubíčková
B_UcFI/pBPH: each even Monday 10:30–11:14 E126, each even Monday 11:15–12:00 E126, except Mon 13. 11. ; and Mon 27. 11. 12:15–13:45 E126, D. Kubíčková
Prerequisites
In this course is a prerequisite for successful course completion Accounting B (B_Uc_B) and Banking (B_Bankovnictví).
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
At the end of course the students will know and be able to explain the specific problems of the financial reporting in terms of financial institutions. They also will be able to understand the information capacity of the financial statement and to decide and precise the price of financial instruments and other assets as well as to keep the records of them in condition of financial institutions.
Syllabus
  • The lectures will proceed from accounting for cash and interbank operations, active and passive operations in relation to clients, through accounting transactions with securities   after accounting for tangible and intangible assets and accounting   foreign branches. In addition, we will deal with in the accounts of accounting capital and capital funds, long-term liabilities, and results using the closing of accounts and balance sheet accounts, including derivative trade.

  • The layout of this issue in the lectures is as follows (in part time form of study for each consultation are assumed two themes):
  • 1) Basic functions and the principle of double-entry bookkeeping, the basic elements of the accounting policies, financial statements and their characteristics in financial institutions, characteristics of the individual elements of financial statements, accounting system and chart of accounts for financial institutions, valuation of assets and liabilities (effective interest rate, amortized cost) .
  • 2) Accounting for treasury operations operations   foreign currency deposit accounts with the Central Bank  ,   deposit accounts with other banks, credit accounts of other banks, interbank clearing   in domestic and foreign currency.
  • 3) Recognition of passive trading bank deposits and their characteristics, interest on deposits, deposits in foreign currency, accounting for receivables (asset transactions), adjustments, an assignment of receivables,
  • 4) Recognition of selected operations   securities (treasury bills, bonds, options), repo operations, issue of securities for a client,
  • 5) principles of reporting of financial instruments held to maturity, of equity and of long-term debt, issue shares, share premium, bond issues, etc.
  • 6) accounting for tangible and intangible assets, cost and revenue, settlement and distribution of profit, off-balance sheet and its use.
Literature
    required literature
  • JÍLEK Josef a Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009, 7. vyd. Praha : Grada 2010, 584 s. ISBN 978-80-247-3048-6
  • BALOUŠEK R. a kol. Podvojné účetnictví bank, 2. přepr. a aktualiz.vyd. Praha: C. H. Beck 2007. 264 s. ISBN 978-80-7179-663-3
    recommended literature
  • Kubíčková D., Účetní systémy, 2. díl. Praha: VŠFS 2010, 140 s. ISBN 80-7408-030-2
  • Dvořáková D.Finanční účetnictví a výkaznictví podle mezinárodních standardů IFRS, 3.akt.a rozš.vyd. Brno: Computer Press 2011.978-80-251-3652-2
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

Credit - the condition of obtaining credit :
a) active participation on seminars/consultations
- full time form of study - min. 75%
- part time form of study: min. 50%
b)successfully completed credit test - min. 60% of points
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.

Exam - writen and oral part
exam test - succesfully completed to reach min. 60% of points.
Test will include tasks similar those on the seminars, aimed on the keep of records, on the pricing of assets and liabilities and case study aimed on the decision how to solve it for accounting report.
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: 10 hodin KS/semestr.
The course is also listed under the following terms Winter 2007, Winter 2008, Winter 2009, Winter 2010, Winter 2011, summer 2012, Winter 2012, Winter 2013, Winter 2014, Winter 2015, Winter 2016, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2017, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2017/B_UcFI