BA_Ac_A1 Accounting A 1

University of Finance and Administration
Winter 2015
Extent and Intensity
2/1. 7 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Eva Kostikov, Ph.D. (seminar tutor)
Ing. David Mareš, Ph.D., MBA (seminar tutor)
Ing. Miloš Krejčí (assistant)
Guo Yuning, MS (assistant)
Guaranteed by
Ing. David Mareš, Ph.D., MBA
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Edita Jerie, DiS.
Timetable of Seminar Groups
BA_Ac_A1/cBMCPH: each odd Thursday 10:30–11:14 E125, each odd Thursday 11:15–12:00 E125, except Thu 8. 10. ; and Tue 1. 12. 14:00–15:30 E125, E. Kostikov
BA_Ac_A1/cBMPH: each even Thursday 10:30–11:14 E124, each even Thursday 11:15–12:00 E124, except Thu 1. 10., except Thu 29. 10. ; and Mon 12. 10. 12:15–13:45 E126, Mon 19. 10. 12:15–13:45 E127, E. Kostikov
BA_Ac_A1/pBMCPH: Wed 14:00–14:44 E125, Wed 14:45–15:30 E125, except Wed 30. 9., except Wed 7. 10. ; and Fri 27. 11. 8:45–10:15 E125, 10:30–12:00 E125, D. Mareš
BA_Ac_A1/pBMPH: Wed 12:15–12:59 E124, Wed 13:00–13:45 E124, D. Mareš
Prerequisites
There are no prerequisites for this course.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
At the end of the course students should be able to understand and explain the basics of double-entry accounting, the main financial statements, general accounting policies, accounts, accounting documents, books of accounts. This should create the basis for understanding the content and the explanatory power of the data contained in accounting statements for further use in other specialised courses.
Syllabus
1. Basic terms 2. Accounting information system 3. Accounting principles 4. Account and its function 5. Balance sheet 6. Accounting assets 7. Accounting liabilities and equity 8. Income statement 9. Accounting revenues 10. Accounting costs 11. Statement of cash flow 12. Fundamental accounting concepts
Literature
    required literature
  • MLÁDEK, R.: IFRS Policies and Procedures, 2009, Leges, ISBN 978-80-87212-13-4
  • MCLANEY, E a Peter ATRILL. Accounting: an introduction. 6th ed. New York: Pearson, 2012, CH 1- 7. ISBN 9780273771838.
  • PARMINDER J. VICKERSTAFF B.: Financial accounting, Hoddre education
  • 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
Lectures and seminars in full-time study; tutorials in part-time study; compulsory seminar participation is 75% in full-time study, compulsory tutorial participation is 50% in part-time study.
Assessment methods
Successful completion of 2 interim tests (after lecture 4 and examination test after lecture lecture 8) and a credit test(in the last week of the lessons).
Language of instruction
English
Follow-Up Courses
Further Comments
The course can also be completed outside the examination period.
The course is also listed under the following terms Winter 2011, summer 2012, Winter 2012, Winter 2013, Winter 2014.
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