BA_Ac_A2 Accounting A 2

Vysoká škola finanční a správní
léto 2013
Rozsah
2/1. 8 hodin KS/semestr. 6 kr. Ukončení: zk.
Vyučující
Mag. Pietro Andrea Podda (cvičící)
Ing. Marie Těhlová (cvičící)
Ing. Miloš Krejčí (pomocník)
Garance
Mag. Pietro Andrea Podda
Katedra ekonomie a managementu (FES, KEM) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Ing. Mgr. Dina Riegerová
Rozvrh seminárních/paralelních skupin
BA_Ac_A2/cBM1PH: každou lichou středu 14:00–14:44 E128, každou lichou středu 14:45–15:30 E128, P. Podda
BA_Ac_A2/cBM2PH: každou lichou středu 17:30–18:14 E128, každou lichou středu 18:15–19:00 E128, M. Těhlová
BA_Ac_A2/pBMPH: St 15:45–16:29 E128, St 16:30–17:15 E128, P. Podda
Předpoklady
Accounting A 1 (1+1)
Omezení zápisu do předmětu
Předmět je otevřen studentům libovolného oboru.
Cíle předmětu
After completing this course, students will understand and learn to use the newly introduced and more complex concepts that complement the students' knowledge of the first half. In particular, students are familiar with international practice.
Osnova
  • 1. Cash-flow statement: importance and preparation methods
  • 2. Equity Statement
  • 3. Financial Accounting Ratios
  • 4. Introduction to Consolidation
  • 5. International Financial Reporting Standards
  • 6. Financial Reporting Standards in the European Union
  • 7. Accounting rules in the determination and reporting of Control
  • 8. Accounting rules in the determination and reporting of Influence
  • 9. Share-Based Payments and related Accounting rules
  • 10. Financial Instruments and related Accounting rules
  • 11. Leasing and related Accounting rules
  • 12. Accounting for Small and Medium-Sized Enterprises
Literatura
    povinná literatura
  • GEOFF BLACK. 2ND ED. ACCOUNTING : AN INTRODUCTION / EDDIE MCLANEY, Geoff Black. 2nd ed.Peter Atrill. Introduction to accounting and finance. Harlow: Financial Times Prentice Hall, 2008. ISBN 978-140-8216-286.
    doporučená literatura
  • ALFREDSON ..., Keith... Applying international financial reporting standards. Enhanced ed. Milton, Qld: John Wiley, 2007. ISBN 978-047-0808-238.
Výukové metody
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.
Metody hodnocení
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.
Two in-class written tests (after lecture 4 and lecture 8; 60 % points min) 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.
Vyučovací jazyk
Angličtina
Informace učitele
Web resources
http://www.accountingcoach.com/
http://learningaccounting.com/
http://www.wannalearn.com/Business_and_Careers/Accounting/
www.iasplus.com
http://www.flatworldknowledge.com/pub/1.0/financial-accounting/405278#web-0
Další komentáře
Předmět je dovoleno ukončit i mimo zkouškové období.
b0.
Předmět je zařazen také v obdobích léto 2012, léto 2014, léto 2015, léto 2016.