N_UcS_1 Accounting Systems 1

University of Finance and Administration
Winter 2013
Extent and Intensity
1/2. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
Ing. Gabriela Dlasková (seminar tutor)
Ing. Dana Kubíčková, CSc. (seminar tutor)
Guaranteed by
Ing. Dana Kubíčková, CSc.
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Edita Jerie, DiS.
Timetable of Seminar Groups
N_UcS_1/cRMO: each even Wednesday 12:15–12:59 M26, each even Wednesday 13:00–13:45 M26, each even Wednesday 14:00–14:44 M26, each even Wednesday 14:45–15:30 M26, D. Kubíčková
N_UcS_1/cR1PH: Mon 14:00–14:44 S11, Mon 14:45–15:30 S11, D. Kubíčková
N_UcS_1/cR2PH: Tue 14:00–14:44 S34, Tue 14:45–15:30 S34, D. Kubíčková
N_UcS_1/cR3PH: Tue 10:30–11:14 S24, Tue 11:15–12:00 S24, D. Kubíčková
N_UcS_1/pRMO: each even Wednesday 10:30–11:14 M26, each even Wednesday 11:15–12:00 M26, D. Kubíčková
N_UcS_1/pRPH: each even Monday 12:15–12:59 S01, each even Monday 13:00–13:45 S01, D. Kubíčková
N_UcS_1/uRPH: Tue 1. 10. 15:45–17:15 S26, Tue 15. 10. 15:45–17:15 S26, Tue 5. 11. 15:45–17:15 S26, G. Dlasková
N_UcS_1/vRKL: Fri 15. 11. 15:30–17:00 K311, 17:15–18:45 K311, Fri 29. 11. 17:15–18:45 K311, D. Kubíčková
N_UcS_1/vRMO: Fri 4. 10. 12:00–13:30 M17, 13:45–15:15 M17, Sat 19. 10. 11:30–13:00 M17, D. Kubíčková
N_UcS_1/vR2PH: Sat 9. 11. 11:30–13:00 S21, Sat 4. 1. 11:30–13:00 E225, 14:00–15:30 E225, D. Kubíčková
N_UcS_1/vR3PH: Fri 25. 10. 13:45–15:15 S21, 15:30–17:00 S21, Sat 9. 11. 14:00–15:30 S23, D. Kubíčková
Prerequisites
Assumed knowledge of double-entry bookkeeping at the undergraduate accounting course, UC A1 and UC A2, knowledge of Czech accounting standards for businesses and orientation in the financial statements at the bachelor's course, Financial Analysis.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
At the end of the course the students will know and be able to characterize the factors affect the changes in the accounting system, to characterize the main stream of the harmonization of accounting. They will be able to explain the changes in accounting rules as a reflection of changes in the economic processes and management´s information needs. Based on this knowledge they will be able actively, with knowledge of the nature solve the problems of financial reporting under IFRS and to comunicate with the accounting experts. Based on the knowledge of national accounting systems´ variability they will understand a will be able to specify the differences in the financial statements and financial data from different national background and to use them in various decission making. They also will be able to solve the basic problems in reporting of assets and liabilities according to the IAS/IFRS and to specify the main differences in comparison with the Czech accounting standards.
Syllabus
  • Sylabus of the course:
  • 1. Double-entry accounting system, general principles of double entry bookkeeping. The financial statements, its concept,purpose and explanatory power. Main problems of financial reporting. Valuation and its problems in accounting.
  • 2. Balance, the history of this financial statement, the development of the views on the function and structure of the balance, new trends in the reporting of financial situation. One and double balance accounting system. Profit and its concepts.
  • 3. Main differences in Accounting systems in the world and their causes. The models of accounting systems and their characteristics. The process of harmonization of accounting, its causes, stages and guidelines.
  • 4. IAS/IFRS and their charakteristics, its development and principles. Conceptual framework. Relationship to US GAAP. 5.-6. The base of the financial reporting of the main assets and liabilities in the system of IAS/IFRS. The basic differences from the Czech accounting.
Literature
    required literature
  • KUBÍČKOVÁ, Dana. Účetní systémy I. 1. vyd. Praha: VSFS, 2006.109s.ISBN 978-80-7408-030-22.
  • KUBÍČKOVÁ D., Účetní systémy II. díl., Praha: VSFS 2010, ISBN 80-7408-030-2
  • DVOŘÁKOVÁ, Dana. Finanční účetnictví a výkaznictví podle mezinárodních standardů IFRS. 2., dopl. a aktualiz.vyd. Brno: Computer Press, 2008, xii, 329 s. ISBN 978-80-251-1950-1.
    recommended literature
  • JANHUBA, Miloslav. Základy teorie účetnictví. Vyd. 1. V Praze: Oeconomica, 2005, 216 s. ISBN 80-245-0852-4.
  • KOVANICOVÁ, D. Poklady skryté v účetnictví I.díl. Praha: Polygon, 1998, 241 s. ISBN 80-859-6773-1.
  • HINKE J., Účetnictví podle IAS/IFRS : příklady a případové studie. 1. vyd. Brno: Alfa Publishing 2006
Teaching methods
Type of lessons:
- full time form of study: lectures, seminars,
- part time form of study: controlled group consultations
Assessment methods
Completed by : Credit, exam

The condition of obtaining credit is:
a) well developed essay on selected topics
(topics and the instruction for processing will be communicated in the first exercise and published in learning resources in the IS of VSFS)
b) active participation on seminars/consultations
- full time form of study - min. 75%
- part time form of study: min. 50%
.
Students who fail a compulsory level of participation and ongoing obligations, will be awarded additional study requirements in the extent to demonstrate learning outcomes and acquired competencies necessary for successful completion of the course. Exam: written test
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
General note: Aa1.
Information on the extent and intensity of the course: 6 hodin KS/semestr.
The course is also listed under the following terms Winter 2007, Summer 2008, Winter 2008, Summer 2009, Winter 2009, Summer 2010, Winter 2010, Summer 2011, Winter 2011, summer 2012, Winter 2012.
  • Enrolment Statistics (recent)
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