NA_AS Accounting Systems

University of Finance and Administration
Winter 2014
Extent and Intensity
1/2. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
David Muir, MBA (seminar tutor)
Guaranteed by
David Muir, MBA
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Edita Jerie, DiS.
Timetable of Seminar Groups
NA_AS/cBM1PH: each even Tuesday 8:00–8:44 S14, each even Tuesday 8:45–9:29 S14, each even Tuesday 9:30–10:15 S14, each even Tuesday 10:30–11:14 S14, D. Muir
NA_AS/cBM2PH: each odd Tuesday 8:00–8:44 S35, each odd Tuesday 8:45–9:29 S35, each odd Tuesday 9:30–10:15 S35, each odd Tuesday 10:30–11:14 S35, D. Muir
NA_AS/pBMPH: each even Monday 14:00–14:44 S11, each even Monday 14:45–15:30 S11, D. Muir
Prerequisites
Passed Financial Accounting at the Bachelor studies.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course students should be able to make deductions based on acquired knowledge of accounting acquired in the preceding studies and will be able to understanding the accounting systems that allow truer and wider recording of economic processes. The two-semester course takes the students from the historical beginning of money and accounting through the basic principles of accounting to the most advanced international systems and focuses in particular on US GAAP and IAS/IFRS vis-a-vis the Czech accounting standards.
Syllabus
  • Contents of Course 1. Basic Accounting Concepts
  • 2. History of Money and Accounting
  • 3. Managerial vs Public Information
  • 4. Accounting systems & methods
  • 5. Use of the Accouting Cycle
  • 6. Balance sheet - Its history and use
  • 7 Cash flow stements - historical development
  • 8. Harmonization issues
  • 9. Valuation Techniques
  • 10. International Accounting scandals and fraud
  • 11. Current trends in Reporting (Sarbanes - Oxley)
  • 12. International Reporting standards
Literature
    recommended literature
  • NOBES, Christopher, R PARKER a Jack M CATHEY. Comparative international accounting: an international introduction. 10th ed. New York: Prentice Hall/Financial Times, 2008, xxi, 603 p. Beckova edice ekonomie. ISBN 02-737-1476-7.
  • SCHROEDER, Richard G, Myrtle CLARK a Jack M CATHEY. Financial accounting theory and analysis: text and cases. 10th ed. Hoboken, NJ: Wiley, c2011, xi, 612 p. Beckova edice ekonomie. ISBN 04-706-4628-4.
Teaching methods
Lectures and seminars in full-time study; tutorials in part-time study; compulsory seminar participation is 75% in full-time study, compulsory tutorial participation is 50% in part-time study
Assessment methods
The subject is completed by credit. Credit will be granted based on active participation in the course and seminar paper.
Language of instruction
English
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
General note: b0.
Information on the extent and intensity of the course: 6 hodin KS/semestr.
The course is also listed under the following terms Winter 2013, Winter 2015, Winter 2016, Winter 2017, Winter 2018.
  • Enrolment Statistics (Winter 2014, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2014/NA_AS