BA_Ac_A2 Accounting A 2

University of Finance and Administration
Summer 2014
Extent and Intensity
2/1. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Bc. Jan Hájek, Ph.D., MBA (seminar tutor)
Ing. Eva Kostikov, Ph.D. (seminar tutor)
Ing. Marie Těhlová (seminar tutor)
Ing. Miloš Krejčí (assistant)
Guaranteed by
Ing. Bc. Jan Hájek, 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_A2/cBM1PH: each even Wednesday 15:45–16:29 E225, each even Wednesday 16:30–17:15 E225, E. Kostikov
BA_Ac_A2/cBM2PH: each odd Wednesday 17:30–18:14 E225, each odd Wednesday 18:15–19:00 E225, E. Kostikov
BA_Ac_A2/pBMPH: Mon 17:30–18:14 E225, Mon 18:15–19:00 E225, J. Hájek
Prerequisites (in Czech)
Accounting A 1 (1+1)
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives (in Czech)
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.
Syllabus (in Czech)
  • 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
Literature
    required literature
  • 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.
    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 (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)
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.
Language of instruction
English
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
General note: b0.
The course is also listed under the following terms summer 2012, Summer 2013, Summer 2015, Summer 2016.
  • Enrolment Statistics (Summer 2014, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/summer2014/BA_Ac_A2