BA_Ac_A2 Accounting A 2

University of Finance and Administration
summer 2012
Extent and Intensity
2/1. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
David Muir, MBA (seminar tutor)
Mag. Pietro Andrea Podda (seminar tutor)
Ing. Miloš Krejčí (assistant)
Guaranteed by
doc. Ing. Pavel Schránil, CSc.
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Mgr. Kateřina Pittnerová
Timetable of Seminar Groups
BA_Ac_A2/cBMPH: each odd Thursday 15:45–16:29 E227, each odd Thursday 16:30–17:15 E227, D. Muir
BA_Ac_A2/pBMPH: Thu 18:00–18:44 E227, Thu 18:45–19:30 E227, P. Podda
Prerequisites (in Czech)
Accounting A 1 (1+1)
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
1. Cash-flow statement: importance and preparation methods 2. Equity Statement 3. Financial Accounting Ratios 4. Introduction to Consolidation 5. International Financial Reporting Standards and their endorsement in the European Union 6. Accounting rules in the determination and reporting of Control 7. Accounting rules in the determination and reporting of Influence 8. Share-Based Payments and related Accounting rules 9. Financial Instruments and related Accounting rules 10. Leasing and related Accounting rules 11. Accounting for Small and Medium-Sized Enterprises
Syllabus (in Czech)
-
Literature
    required literature
  • E. McLaney and P.Atrill, Accounting an Introduction (2008 or any more recent edition), FT Prentice Hall. Chapters 1-7.
    recommended literature
  • Applying International Financial Reporting Standards, 2nd ed. / Alfredson, K, Leo, K, Picker, R, Pacter, P, Radford, J & Wise, V/ John Wiley, 2009
Teaching methods (in Czech)
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. Projects (approximately 2,000 words) must represent an original investigation of a well-focused topic. No plagiarism will be tolerated. Students are welcome to propose their ideas about the project to the lecturer
Assessment methods (in Czech)
Two in-class written tests (after lecture 4 and lecture 8) and a final written project on a topic related to the course. Each test composes 30% of the final mark, whereas the project counts for 40% of it
Language of instruction
English
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
The course is also listed under the following terms Summer 2013, Summer 2014, Summer 2015, Summer 2016.
  • Enrolment Statistics (summer 2012, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/summer2012/BA_Ac_A2