BA_Ac_A2 Accounting A 2

Vysoká škola finanční a správní
léto 2014
Rozsah
2/1. 8 hodin KS/semestr. 6 kr. Ukončení: zk.
Vyučující
Ing. Bc. Jan Hájek, Ph.D., MBA (cvičící)
Ing. Eva Kostikov, Ph.D. (cvičící)
Ing. Marie Těhlová (cvičící)
Ing. Miloš Krejčí (pomocník)
Garance
Ing. Bc. Jan Hájek, Ph.D., MBA
Katedra ekonomie a managementu (FES, KEM) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Ing. Edita Jerie, DiS.
Rozvrh seminárních/paralelních skupin
BA_Ac_A2/cBM1PH: každou sudou středu 15:45–16:29 E225, každou sudou středu 16:30–17:15 E225, E. Kostikov
BA_Ac_A2/cBM2PH: každou lichou středu 17:30–18:14 E225, každou lichou středu 18:15–19:00 E225, E. Kostikov
BA_Ac_A2/pBMPH: Po 17:30–18:14 E225, Po 18:15–19:00 E225, J. Hájek
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
  • HILLMAN, A, Richard F KOCHANEK a Noah P BARSKY. Principles of accounting: a focus on analysis and interpretation. 9th ed. Mason, Ohio: Thomson, c2004, CH 14 - 17. ISBN 0759320462.
    doporučená literatura
  • ALFREDSON, Keith et. al. Applying international financial reporting standards. 2nd ed. Milton, Qld: John Wiley, 2010. ISBN 978-047-0819-678.
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 2013, léto 2015, léto 2016.