NA_AS Accounting Systems

Vysoká škola finanční a správní
zima 2018
Rozsah
1/2. 6 hodin KS/semestr. 3 kr. Ukončení: z.
Vyučující
Ing. Petra Korbasová, Ph.D. (cvičící)
Ing. David Mareš, Ph.D., MBA (cvičící)
Garance
Ing. David Mareš, Ph.D., MBA
Katedra financí (FES, KF) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Ing. Edita Jerie, DiS.
Rozvrh seminárních/paralelních skupin
NA_AS/cBMPH: Čt 14:00–14:44 S23, Čt 14:45–15:30 S23, D. Mareš
NA_AS/pBMPH: každý sudý čtvrtek 12:15–12:59 S23, každý sudý čtvrtek 13:00–13:45 S23, D. Mareš
Předpoklady
Passed Financial Accounting at the Bachelor studies.
Omezení zápisu do předmětu
Předmět je nabízen i studentům mimo mateřské obory.
Mateřské obory/plány
Cíle předmětu
At the end of the course students should be able to make deductions based on acquired knowledge of accounting acquired in the preceding studies and will be able to understanding the accounting systems that allow truer and wider recording of economic processes. The two-semester course takes the students from the historical beginning of money and accounting through the basic principles of accounting to the most advanced international systems and focuses in particular on US GAAP and IAS/IFRS vis-a-vis the Czech accounting standards.
Výstupy z učení
Students should be able to make deductions based on acquired knowledge of accounting and will be able to understanding the accounting systems.
Osnova
  • Contents of Course 1. Basic Accounting Concepts
  • 2. History of Money and Accounting
  • 3. Managerial vs Public Information
  • 4. Accounting systems & methods
  • 5. Use of the Accouting Cycle
  • 6. Balance sheet - Its history and use
  • 7 Cash flow stements - historical development
  • 8. Harmonization issues
  • 9. Valuation Techniques
  • 10. International Accounting scandals and fraud
  • 11. Current trends in Reporting (Sarbanes - Oxley)
  • 12. International Reporting standards
Literatura
    povinná literatura
  • MLÁDEK, R. IFRS Policies and Procedures, Leges, 2009, ISBN 978-80-87212-13-4
    doporučená literatura
  • NOBES, Christopher, R PARKER a Jack M CATHEY. Comparative international accounting: an international introduction. 10th ed. New York: Prentice Hall/Financial Times, 2008, xxi, 603 p. Beckova edice ekonomie. ISBN 02-737-1476-7.
  • SCHROEDER, Richard G, Myrtle CLARK a Jack M CATHEY. Financial accounting theory and analysis: text and cases. 10th ed. Hoboken, NJ: Wiley, c2011, xi, 612 p. Beckova edice ekonomie. ISBN 04-706-4628-4.
    neurčeno
  • Col. IFRS Wiley, 2 nd ISBN 9780470819678, 2009
  • Joshua Rosenbaum and Joshua Pearl Investment Banking: Valuation, Leveraged Buyouts, and Mergers & Acquisitions ISBN 958-0073405133
Výukové metody
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
Metody hodnocení
The subject is completed by credit. Credit will be granted based on active participation in the course and test(s).
Vyučovací jazyk
Angličtina
Další komentáře
Předmět je dovoleno ukončit i mimo zkouškové období.
Předmět je zařazen také v obdobích zima 2013, zima 2014, zima 2015, zima 2016, zima 2017.
  • Statistika zápisu (nejnovější)
  • Permalink: https://is.vsfs.cz/predmet/vsfs/zima2018/NA_AS