Course: Financial Accouting I

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Course title Financial Accouting I
Course code FIU/BAFUA
Organizational form of instruction Lecture + Seminary
Level of course Bachelor
Year of study not specified
Semester Summer
Number of ECTS credits 3
Language of instruction English
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • KOŠTUŘÍKOVÁ Ivana, Ing. Ph.D.
  • BLECHOVÁ Beata, Ing. Ph.D.
  • ŠIMÍKOVÁ Iris, Ing. Ph.D.
Course content
1. Substance of accounting and legal framework 2. Accounting keeping and accounting records 3. Basics of methodology in accounting - part 1 4. Basics of methodology in accounting - part 2 5. Accounting operations of balance sheet and profit and loss type 6. Fixed assets -part 1 7. Fixed assets -part 2 8. Inventory and its representation in accounting 9. Financial accounts 10. Basic clearing business relations in accounting 11. Bills of exchange in accounting 12. Accounting of staff and social security and health insurance institutions 13. Case study

Learning activities and teaching methods
Skills demonstration, Seminar classes
  • unspecified - 13 hours per semester
  • unspecified - 30 hours per semester
  • unspecified - 18 hours per semester
  • unspecified - 26 hours per semester
Recommended literature
  • DAVIES, T. Financial accounting. Harlow, England New York: Pearson, 2012. ISBN 978-0-273-72307-3.
  • ELLIOTT, B. Financial accounting and reporting. Harlow: Financial Times/Prentice Hall, 2012. ISBN 978-0-273-76079-5.
  • KOŠTUŘÍKOVÁ, I. Accounting (for the full-time students). Karviná: SU OPF, 2012. ISBN 978-80-7248-741-7.
  • WEETMAN, P. Financial accounting: an introduction. Harlow: Pearson Education, 2013. ISBN 9780273789581.


Study plans that include the course