BA_Ac_2 Accounting 2

Vysoká škola finanční a správní
léto 2024
Rozsah
2/2/0. 12 hodin KS/semestr. 6 kr. Ukončení: zk.
Garance
Ing. Andrea Tomášková, Ph.D.
Katedra financí (FES, KF) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Dita Egertová
Předpoklady
BA_Ac_1 Accounting 1
The requirement for the completion of this course is completion of the course BA_Ac_A1.
Omezení zápisu do předmětu
Předmět je otevřen studentům libovolného oboru.
Cíle předmětu
The course is designed as a natural progression from Accounting I, expanding upon the fundamental principles introduced in the previous course. It delves deeper into the realm of accounting, introducing students to more advanced and intricate concepts that are vital for a comprehensive grasp of financial management.

Throughout the duration of the course, students will be exposed to a diverse range of accounting principles, which are essential for their growth as accounting professionals. The primary objective is to equip students with the skills and knowledge needed to interpret financial statements effectively.

A significant focus of the course is on international accounting practices, recognizing the ever-expanding globalized business landscape. This international perspective is becoming increasingly crucial for professionals as they navigate financial matters in an interconnected world. Consequently, by the course's conclusion, students will not only have a solid foundation in accounting but will also be well-versed in international accounting standards, positioning them as competitive and knowledgeable professionals in the field.

In summary, this course represents an essential step in a student's journey to becoming a proficient accounting professional. It ensures that students not only understand the intricacies of accounting but are also equipped with the skills needed to interpret complex financial statements, including those prepared in accordance with international accounting standards.
Výstupy z učení
Upon successfully finishing this course, students will have developed a profound understanding of more advanced accounting principles, building upon the foundation established in Accounting I. With this enhanced knowledge, they will be proficient in interpreting complex financial statements. Moreover, students will gain exposure to international accounting practices, preparing them for the increasingly globalized business world.

By mastering these skills, students will not only be able to understand the financial health of an organization but also interpret its performance from an informed perspective. This ability to analyze financial data comprehensively is a crucial asset in making sound business decisions and ensuring the financial well-being of any enterprise.
Osnova
  • 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
Literatura
    povinná literatura
  • 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.
    doporučená literatura
  • 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-
Výukové metody
Full-time students: lectures on a voluntary basis, seminar obligatory attendance is 75%
Part-time students: obligatory attendance is 50 %.
Lectures will be split into theoretical and practical parts.
Metody hodnocení
Mastering of course: credit test + exam test
Credit test (60 % points min)
Exam test (min. 60% points)
A 100% - 94%
B 93% 84%
C 83%-74%
D 73%-64%
E 63%-60%
F 59% and under
Students with customised study plan (ISP): In addition, students will prepare a seminar paper in the scope of 5 pages, a word document. The topic must correspond to the content of the course. The title of the seminar paper must be approved by the course instructor.
Vyučovací jazyk
Angličtina
Informace učitele
https://is.vsfs.cz/auth/predmet/vsfs/leto2024/BA_Ac_2
Web resources
http://www.accountingcoach.com/

http://learningaccounting.com/ http://www.wannalearn.com/Business_and_Careers/Accounting/ http://www.iasplus.com http://www.flatworldknowledge.com/pub/1.0/financial-accounting/405278#web-0

Other requirements are the responsibility of the teacher.


Students with customised study plan (ISP): In addition, students will prepare a seminar paper in the scope of 5 pages, a word document. The topic must correspond to the content of the course. The title of the seminar paper must be approved by the course instructor.

Další komentáře
Předmět je dovoleno ukončit i mimo zkouškové období.
Předmět je zařazen také v obdobích léto 2017, léto 2018, léto 2019, léto 2020, léto 2021, léto 2022, léto 2023.
  • Statistika zápisu (nejnovější)
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