Course: Financial Accouting II

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Course title Financial Accouting II
Course code FIU/BAFUB
Organizational form of instruction Lecture + Seminary
Level of course Bachelor
Year of study not specified
Semester Winter
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
  • KOŠTUŘÍKOVÁ Ivana, Ing. Ph.D.
  • BLECHOVÁ Beata, Ing. Ph.D.
  • ŠIMÍKOVÁ Iris, Ing. Ph.D.
  • ŠORFOVÁ Milena, Ing.
Course content
1. Taxes in accounting - part 1 2. Taxes in accounting - part 2 3. Charges, subsidies and foreign exchange gains and losses in accounting 4. Temporary assets and liabilities 5. Leasing in accounting 6. Registered capital and its changes 7. Other equity and liabilities and their representation in accounting 8. Accounting closing operations 9. Financial statements 10. Basics of audit and annual report 11. International harmonisation of accounting 12. Basic definition of consolidated financial statements 13. Case study

Learning activities and teaching methods
Skills demonstration, Seminar classes
  • unspecified - 13 hours per semester
  • unspecified - 40 hours per semester
  • unspecified - 8 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