VSFS:BA_Ac_2 Accounting 2 - Informace o předmětu
BA_Ac_2 Accounting 2
Vysoká škola finanční a správníléto 2018
- Rozsah
- 2/2/0. 8 hodin KS/semestr. 7 kr. Ukončení: zk.
- Vyučující
- Ing. Eva Kostikov, 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
- BA_Ac_2/cBMCPH: Čt 10:30–11:14 E125, Čt 11:15–12:00 E125, E. Kostikov
BA_Ac_2/cBMPH: St 12:15–12:59 E227, St 13:00–13:45 E227, kromě St 18. 4. ; a Čt 19. 4. 10:30–12:00 E125, E. Kostikov
BA_Ac_2/pBMCPH: St 8:45–9:29 E125, St 9:30–10:15 E125, D. Mareš
BA_Ac_2/pBMPH: St 10:30–11:14 E227, St 11:15–12:00 E227, D. Mareš - Předpoklady
- BA_Ac_1 Accounting 1
The requirement for the completion of this course is completion of the course BA_Ac_A1. - 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. Introduction
- 2. Current assets
- 3. Derecognition of inventory and recognition of revenue
- 4. Services
- 5. Non-monetary transactions and accruals
- 6. Investments (financial instruments)
- 7. Property plant and equipment
- 8. Intangible assets
- 9. Leasing
- 10. Useful life and depreciation period
- 11. Liabilities
- 12. Equity
- Literatura
- povinná literatura
- Mládek, R. IFRS Policies and Procedures, Leges, 2009, ISBN 978-80-87212-13-4
- 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.
- WEYGANDT, Jerry J, Paul D KIMMEL a Donald E KIESO. Accounting principles. 11e [edition]. 1 volume (various pagings). CH 1 - 13 ISBN 9781118180891-
- 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. - Metody hodnocení
- The tests (60 % points min). Credit test (60 % points min). Exam test (60 % points min)
- 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.
- Statistika zápisu (léto 2018, nejnovější)
- Permalink: https://is.vsfs.cz/predmet/vsfs/leto2018/BA_Ac_2